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<h1>Service tax exemption for export-related services requires refund claims supported by export proof and no CENVAT credit.</h1> Exempts specified taxable services received by an exporter and used for export of goods from service tax, provided the exporter claims refund of service tax actually paid, no CENVAT credit was taken, and the refund is claimed under this notification. The person liable to pay service tax must discharge tax when supplying such services to an exporter and is not eligible to claim exemption unless also the exporter. Exporters must file quarterly refund claims with the jurisdictional officer, obtain a service tax code if unregistered, and submit evidence of export and payment; refunds are paid after verification and recoverable if sale proceeds are not realised.