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of <h1>SEZ Units Get Service Tax, Education Cess Refund for Authorized Operations; Conditions and Documentation Required for Claims</h1> The notification exempts services received by a unit or developer in a Special Economic Zone (SEZ) for authorized operations from service tax, education cess, and secondary and higher education cess. Exemption is granted through a refund of service tax paid on specified services, with conditions such as obtaining an approved list of services, maintaining proper accounts, and filing necessary declarations and refund claims. The exemption applies to services wholly consumed within the SEZ, and refunds are calculated based on the ratio of export turnover to total turnover. The notification outlines procedures and documentation required to claim the exemption.
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