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    <title>Service tax applicability - Sez Developer</title>
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    <description>Service tax on contractor-subcontractor transactions for SEZ developers is exempt when services are consumed in the SEZ under the exemption notification; services provided from outside the SEZ or not consumed in the SEZ do not qualify for the exemption but may be eligible for refund after payment if related to authorized SEZ operations, subject to departmental scrutiny and evidentiary requirements.</description>
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      <description>Service tax on contractor-subcontractor transactions for SEZ developers is exempt when services are consumed in the SEZ under the exemption notification; services provided from outside the SEZ or not consumed in the SEZ do not qualify for the exemption but may be eligible for refund after payment if related to authorized SEZ operations, subject to departmental scrutiny and evidentiary requirements.</description>
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