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of <h1>India exempts certain taxable services from service tax under Focus Market Scheme; specific export categories excluded.</h1> The Indian government issued a notification exempting certain taxable services from service tax under the Focus Market Scheme (FMS). This exemption applies to services provided against a duty credit scrip issued to exporters under specific conditions outlined in the Foreign Trade Policy. The notification specifies that certain categories of exports, such as those involving Special Economic Zones, transhipment, and restricted items, are excluded from the exemption. The exemption process involves registration with customs, verification by authorities, and compliance with specific procedural requirements. Any dues to the government under this notification are recoverable under the Finance Act, 1994.
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