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of <h1>Central Government Revises Service Tax Rules for SEZs: Service Providers Must Pay Tax, SEZs Can Claim Refund.</h1> The Central Government has issued notification no. 9/2009 ST, modifying the service tax exemption scheme for Special Economic Zones (SEZ). Under the new rules, service providers must pay the service tax at the applicable rate for services rendered to SEZ units or developers. However, these SEZ units or developers can claim a refund for the service tax paid. This change replaces the previous exemption system under notification no. 4/2004 ST, which has been withdrawn.
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