Service tax exemption for exporters: refund of service tax on specified export services subject to documentation and conditions. Exempts specified taxable services received by an exporter and used for export of goods by granting a refund of service tax actually paid by the exporter, provided no CENVAT credit was taken and specified documentary, certification and procedural conditions are satisfied, including filing Form A-1 (and Form A-2 where required), submission within one year of Customs export clearance, and adherence to service-specific evidence requirements; refunds may be withheld after verification and are recoverable if export proceeds are not realised.