SEZ service tax exemption: approved services used for authorised SEZ operations qualify for refund subject to procedural conditions. Service tax on taxable services specified for relation to authorised operations in a Special Economic Zone is exempt for SEZ developers or units when those services are on an Approval Committee-approved list and actually used for authorised operations; exemption is provided by refund (except for services wholly consumed within SEZ) subject to actual payment of service tax, prohibition on taking CENVAT credit, filing procedural claims with the jurisdictional officer within prescribed time, obtaining an STC where required, submission of specified documents, and verification prior to refund with recovery provisions for erroneous refunds.