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of <h1>Services to SEZs Exempt from Service Tax Under Section 66 of Finance Act 1994; Proper Record-Keeping Required</h1> The notification exempts services provided to developers or units within Special Economic Zones (SEZs) from service tax under Section 66 of the Finance Act, 1994. This exemption applies to services consumed within the SEZ, provided the developer or unit is approved by the Board of Approvals or Development Commissioner. Developers must maintain proper accounts of service receipt and utilization. The notification supersedes a previous one from 2002 and includes definitions for 'Board of Approvals,' 'developer,' and 'Special Economic Zone.' The notification was amended in April 2004 to correct a reference within the document.
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