payment of service tax

Yes.

Services provided to units in approved SEZ are exempt from the whole of the service tax.

The Central Govt. has exempted from service tax the taxable service of any descripttion provided to  a developer of SEZ or an uint of SEZ from the whole of the Service tax leviable thereon.  (vide Notification No. 4/2004 dated 31.3.2004).

Hope you got the solution.

Regards,

DHAVAL VOHERA. (CA, CS)

Notification of exempt of service tax saz give as below

31^st March, 2004

Notification No. 4 / 2004 - Service Tax

        In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994)  and    in supersession of the notification  of the Government of India in the erstwhile Ministry of Finance and Company Affairs ( Department of Revenue), No. 17/2002-ServiceTax, dated the 21^st  November, 2002, published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section ( i ) dated the 21^st November, 2002, vide, G.S.R.777(E), dated the 21^st November 2002, except as respects things done or omitted to be done before such supersession , the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts   taxable service  of any descripttion as defined in clause (90) of sub-section (1) of section 65 of the said Act   provided   to a developer of  Special Economic Zone  or  a unit (including a unit under construction) of  Special Economic Zone  by any service provider for consumption of the services within such Special Economic Zone,  from the whole of service tax leviable thereon under section 66 of the said Act, subject to the following conditions, namely:-

V. Kezo
Under Secretary to the Government of India

F. No. 305/55/2003-FTT