Service tax exemption for SEZ services: committee approval and certificate required, with annual renewal and supplier invoicing. A procedural regime is prescribed for claiming the service tax exemption for services to SEZ developers or units: a committee chaired by the Chief Commissioner will examine applications; applicants must file the prescribed form with the Development Commissioner, who certifies and forwards it to the Commissioner of Central Excise, Kolkata VII for verification and onward transmission to the Chief Commissioner. Timelines of ten days are set at each stage. If approved, the Chief Commissioner issues a certificate to be supplied to service providers and referenced on invoices; certificates expire at the end of the financial year and require annual renewal.