<h1>DGFT Circular: Export Services Like Exhibitions Abroad, Customs Agent Services Exempt from Service Tax; Refunds Notified.</h1> The Directorate General of Foreign Trade (DGFT) has issued a circular clarifying that certain services related to exports are exempt from service tax. These include participation in exhibitions abroad and services availed outside the country like customs house agent services, steamer agent services, and others. The circular also specifies that receiving export proceeds and paying for imports in foreign exchange are not subject to service tax under the 'Foreign Exchange Dealer' service. Additionally, clearing and forwarding agency services and the loading and unloading of export cargo are exempt. The Department of Revenue will issue refund notifications for service tax paid on exports.