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<h1>India Exempts Service Tax on SEZ Services for Authorized Operations Under Notification No. 12/2013, Offers CENVAT Credit Option.</h1> The Government of India issued Notification No. 12/2013 on July 1, 2013, exempting service tax, education cess, and secondary and higher education cess on services provided to Special Economic Zone (SEZ) units or developers for authorized operations. The exemption can be availed either by refund of service tax paid or by opting not to pay the service tax initially if services are exclusively used for authorized operations. SEZ units or developers must get approval from the Approval Committee and follow specific procedures, including submitting declarations and quarterly statements. They also have the option to claim CENVAT credit instead of the exemption.