No Tax on Service Provider to SEZ Unit or SEZ Developer

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..... E) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (90) of sub-section (1) of section 65 of the said Act provided to a developer or units of Special Economic Zone by any servi .....

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..... pecial Economic Zone; (iii) the developer or unit of a Special Economic Zone, shall maintain proper account of receipt and utilisation of said taxable services, and submit quarterly statement to the 1[Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be], having jurisdiction over the concerned Special Economic Zone, in such form, as may be specified by him .....

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