<h1>Service Tax Notification 15/2009 grants SEZs unconditional tax exemption, streamlining refunds for services outside SEZs with strict conditions.</h1> Notification No. 15/2009-Service Tax amends Notification No. 9/2009 to provide unconditional exemption from service tax for services consumed within Special Economic Zones (SEZs), eliminating the need for refunds. Refunds are limited to services consumed partially or wholly outside SEZs, with conditions requiring verification by the Assistant/Deputy Commissioner. Refund claims must include approved service lists and tax payment evidence. Claims over Rs. 5 lakh are subject to additional verification. An interim refund of 80% is to be issued within 15 days, with finalization within 30 to 45 days. Commissioners must monitor timely processing of claims.