Exemption for exhibition services: refund mechanism allows exporters to recover service tax paid on organisers' exhibition services. Services by organisers for business exhibitions to manufacturers of goods under Chapters 57, 61, 62 and 63 are exempt from service tax provided the manufacturer exported such goods and is registered with an enumerated export council, actually paid the service tax, did not take CENVAT credit, and claims the exemption by refund. The liable service provider must pay the tax; the manufacturer files a quarterly refund claim within sixty days with the relevant Assistant/Deputy Commissioner, supplying proof of payment, and the officer refunds the tax after verifying actual use of the service for exhibition of the specified goods.