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    <title>No Tax on Service Provider to SEZ Unit or SEZ Developer</title>
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      <description>Exemption applies to taxable service provided to a developer or unit of a Special Economic Zone for development, operation and maintenance of the zone, setting up an SEZ unit, or manufacture by the SEZ unit, subject to: authorization of the developer/unit by the Development Commissioner; service-specific authorization by a Committee headed by the Commissioner of Customs or the Commissioner of Customs and Central Excise with jurisdiction; and maintenance of accounts with quarterly statements to the designated customs authority.</description>
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