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    <title>Service Tax issues relating to units in SEZ</title>
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    <description>SEZ units providing taxable services for consumption outside the SEZ must register with jurisdictional service tax authorities and discharge Service Tax where services are not exempt; a time bound survey will identify non compliance and report to DGST. Refunds for service tax on services used in export of goods under the relevant notification are to be processed by the jurisdictional service tax or central excise authorities, so SEZ units should register and file refund claims with those authorities.</description>
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      <description>SEZ units providing taxable services for consumption outside the SEZ must register with jurisdictional service tax authorities and discharge Service Tax where services are not exempt; a time bound survey will identify non compliance and report to DGST. Refunds for service tax on services used in export of goods under the relevant notification are to be processed by the jurisdictional service tax or central excise authorities, so SEZ units should register and file refund claims with those authorities.</description>
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