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<h1>India Exempts SEZ Services from Service Tax and Cess, Effective July 1, 2012; Refunds Available with Conditions</h1> The Government of India issued a notification exempting services provided to Special Economic Zones (SEZ) from service tax, education cess, and secondary and higher education cess, effective July 1, 2012. The exemption applies to services used for authorized operations within SEZs. The exemption can be claimed via refund of service tax paid, with specific conditions and procedures outlined, including the submission of declarations and maintaining proper accounts. Refunds are determined based on the ratio of export turnover to total turnover. The notification also details the process for obtaining a service tax code and filing refund claims.