Special Economic Zone services: service tax exempted for authorised operations via refund or ab initio non-levy, subject to conditions. Exempts service tax and related cesses on taxable services received by SEZ Units or Developers for authorised operations, provided by refund subject to conditions: list of specified services approved by the Approval Committee; option for ab initio non-levy where services are wholly consumed in the SEZ (with definition); required declarations in Forms A-1/A-2/A-3; proof of payment and original invoices; prohibition on CENVAT credit; pro-rata refund where services are shared with DTA based on export turnover/total turnover; one-year claim period and recovery of erroneously refunded amounts.