<h1>Discrepancy in Service Tax Exemption for Exporters: Notification No. 18/2009-ST Limits Commission Exemption Against Budget Intent.</h1> The exemption from service tax on commission income for exporters, as outlined in the Budget, appears to contradict the notification issued. The Budget speech indicated that services received by exporters from transport and commission agents would be exempt from service tax, eliminating the need for refunds. However, Notification No. 18/2009-ST limits this exemption to 1% of the FOB value of export goods, not aligning with the intended 10% cap for commissions paid to foreign agents. This discrepancy suggests an inadvertent error requiring prompt correction to align with legislative intent.