Exemption for SEZ services: refund or ab initio non-payment of service tax for specified services used in authorised operations. Exemption from service tax and related cesses is granted to SEZ units or developers for services used in authorised operations either by refund of tax paid or by ab initio non-payment where services are wholly consumed within the SEZ; non-wholly consumed services receive a refund limited by an export-turnover-to-total-turnover formula. Eligibility requires Approval Committee approval of specified services, non-utilisation of CENVAT credit, maintenance of specified records, submission of prescribed forms and supporting invoices, and compliance with verification, filing timelines and auditor certification requirements.