Amends Notification No. 9/2009-Service Tax, dated the 3rd March, 2009 - Exemption to Services Provided in relation to authorized operations in a Special Economic Zone (SEZ) and received by a developer or units of a Sez https://www.taxtmi.com/notifications?id=14852 The amendment confines the SEZ service tax exemption to refunds of service tax paid on specified services used for authorised SEZ operations, excluding services consumed wholly within the SEZ; requires that claimants have actually paid the service tax on those services; and mandates that developers and units maintain proper accounts of receipt and utilisation of taxable services for which exemption is claimed. en-us Wed, 20 May 2009 00:00:00 +0530 Wed, 11 Jan 2012 16:20:00 +0530 TaxTMI RSS Generator Amends Notification No. 9/2009-Service Tax, dated the 3rd March, 2009 - Exemption to Services Provided in relation to authorized operations in a Special Economic Zone (SEZ) and received by a developer or units of a Sez https://www.taxtmi.com/notifications?id=14852 The amendment confines the SEZ service tax exemption to refunds of service tax paid on specified services used for authorised SEZ operations, excluding services consumed wholly within the SEZ; requires that claimants have actually paid the service tax on those services; and mandates that developers and units maintain proper accounts of receipt and utilisation of taxable services for which exemption is claimed. Notifications Service Tax Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=14852