Exemption for exporter commission services limited by FOB value; strict documentation, registration and periodic filing required. Exemption applies to service tax on commission agent services provided by agents located outside India and used for export of goods, subject to a cap linked to the free on board value and to conditions including declaration of commission in the shipping bill, invoices issued in the exporter's name, registration with an export promotion council, possession of Import Export Code, prior intimation to the jurisdictional authority in Form EXP3, and certified half yearly filing in Form EXP4 with supporting originals and agreements; specified export categories are excluded and excess commission beyond the cap is taxable.