Export-related service tax exemption: specified exporter services exempted subject to documentary proof and refund limits. Inserts exemptible exporter services: custom house agent services require agent invoice with shipping bill reference and charge details plus details of other services; collection and letter of credit services require evidence linking use to exported goods; services by commission agents abroad require agreement, shipping bill declaration of commission, proof of export and payment, with exclusions for canalized items, project exports, government or EXIM Bank financed exports, and foreign joint venture equity transfers; refund for commission agent service tax limited to actual tax paid or tax on two percent of FOB value, whichever is less.