Service tax exemption for Focus Market Scheme scrips: allowed subject to scrip registration, Customs debiting and officer validation. Service tax exemption is provided for taxable services against Focus Market Scheme duty credit scrips issued for exports to notified countries, subject to exclusions. The scrip must be registered with Customs; Customs will debit the service tax on the scrip, notify the Central Excise Officer and the debit date is treated as date of payment. Short payments or tax timing differentials attract interest and must be remedied by the scrip holder. The debited and validated service tax may be used for drawback or CENVAT credit, and any amounts due are recoverable under the Finance Act.