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<h1>Service Tax Exemption for Exporters on Transport and Foreign Agent Commission Services Under Notification No. 18/2009</h1> The notification exempts exporters of goods from service tax on certain services related to the transport of goods and commission services from agents outside India, as per Notification No. 18/2009 dated July 7, 2009. The exemption applies to services for transporting goods by road to ports or airports and commission services from foreign agents facilitating sales. Conditions include documentation requirements, such as consignment notes and agreements, and a limit on commission exemptions to 1% of the free on board value. Exporters must file specific forms and comply with detailed procedural requirements to avail the exemption.