Exempts certain taxable services specified in the Schedule received by an exporter and used for export of goods

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....994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in the Schedule (hereinafter referred to as specified services) received by an exporter and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66 of the said Finance Act, subject to the following conditions, namely:- (a) the exemption shall be claimed by the exporter of the goods for the specified services received and used by the exporter for export of the said goods; (b) the exemption claimed by the exporter shall be provided by way of refund of service tax paid on the specified services used for export of the s....

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....Excise or the Deputy Commissioner of Central Excise having jurisdiction over the registered office of such exporter, (c) the claim for refund shall be filed on a quarterly basis, within sixty days from the end of the relevant quarter during which the said goods have been exported: Provided that the said goods shall be deemed to be exported on the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); (d) the refund claim shall be accompanied by documents evidencing,- (i) export of the said goods; (ii) payment of service tax on the specified services for which claim for refund of service tax paid is filed; (e)....