Service tax exemption for SEZ services now confined to refund where tax was paid, with payment and recordkeeping required. The amendment confines the SEZ service tax exemption to refunds of service tax paid on specified services used for authorised SEZ operations, excluding services consumed wholly within the SEZ; requires that claimants have actually paid the service tax on those services; and mandates that developers and units maintain proper accounts of receipt and utilisation of taxable services for which exemption is claimed.