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10 Exemption on services provided in relation to the
authorised operations in a Special Economic Zone, and received by a
developer or units of a Special Economic Zone, whether or not the said
taxable services are provided inside the Special Economic Zone
Notification No. 09/2009-Service Tax, dated 3-3-2009 :
By this Notification the taxable services specified in
clause (105) of S. 65 of the Finance Act, 1994 which are provided in
relation to the authorised operations in a Special Economic Zone, and
received by a developer or units of a Special Economic Zone, whether or not
the said taxable services are provided inside the Special Economic Zone, are
exempt from the whole of the Service Tax leviable thereon u/s.66 of the said
Finance Act, subject to conditions specified in this Notification.
