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<h1>Exemption on services to SEZ units allows ab initio non payment or refund of service tax subject to approval and conditions.</h1> Exemption from service tax and applicable cesses is granted for services received by SEZ Units or Developers and used for authorised operations, either by refund of tax paid or by permitting ab initio non payment where services are exclusively used. Claimants must obtain Approval Committee approval of specified services, file Form A 1 and receive Form A 2 authorisation for non payment, provide the authorisation to service providers, maintain records, file quarterly Form A 3 returns, and, where refund is sought, apply in Form A 4 within prescribed timelines; refunds and distribution with DTA units follow CENVAT rule 7.
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