Service tax exemption for services supplied against SEIS scrips, subject to scrip validation, debiting, and payment obligations. Exemption of service tax is allowed for taxable services provided against a SEIS duty credit scrip issued under the Foreign Trade Policy, subject to conditions: scrip registration with Customs; presentation with the service provider's invoice indicating jurisdictional officer and tax details; Customs debiting the service tax on the scrip and notifying the officer; debit date treated as tax payment date; obligations to pay any short-paid tax and interest; validation by the jurisdictional officer; retention of an attested debited scrip; and entitlement to drawback or CENVAT credit against the debited validated amount.