Service tax exemption for services against VKGUY duty credit scrips, subject to scrip registration and specified procedural conditions. Exemption of service tax is granted for taxable services provided against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip issued under the Foreign Trade Policy, subject to specified excluded export categories and conditions. Conditions include registration of the scrip with the Customs Authority, presentation of the scrip with an invoice issued under rule 4A, Customs debit recording the service tax that would have been leviable, written advice to the jurisdictional Central Excise Officer, treatment of the debit date as date of payment, obligations to pay any short-paid tax and interest, verification and validation by the Officer, retention of debited/validated scrip copies by the service provider, and entitlement to drawback or CENVAT credit against the debited service tax.