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<h1>Service Tax Exemption for SEZ Operations: Refunds for Approved Services, No CENVAT Credit Allowed, Per Notification No. 09/2009.</h1> Notification No. 09/2009-Service Tax, dated March 3, 2009, exempts certain taxable services related to authorized operations in Special Economic Zones (SEZ) from service tax. This exemption applies to services received by SEZ developers or units, whether or not provided within the SEZ. To claim the exemption, developers or units must have the services approved by the Approval Committee and use them for authorized operations. The exemption is granted via a refund of service tax paid, provided no CENVAT credit is claimed. Developers or units must maintain records and file refund claims with the jurisdictional Central Excise authorities.