<h1>SEZ Services Exempt from Service Tax for Authorized Operations; Refunds and Procedures Outlined for Compliance.</h1> The Central Government has exempted services provided to Special Economic Zone (SEZ) units and developers from service tax, including education cess and secondary and higher education cess, for authorized operations. The exemption can be claimed via a refund process or by opting not to pay the service tax initially, subject to specific conditions. SEZ units or developers must obtain approval for the services eligible for exemption and follow a detailed procedure involving declarations and authorizations. Refunds are available for services not exclusively used for authorized operations, and claims must be filed quarterly. Proper accounts must be maintained, and CENVAT credit is an alternative option.