The government today said that SEZ unit and developers would require the sanction of Unit Approval Committee for availing benefits of service tax refund.

Besides, developers and units would also have to furnish original invoices for claiming benefits, the Department of Revenue said in a circular.

SEZ units and developers are exempted from service tax.

However, in case of services taken from outside the zone they are levied the tax which can be later refunded.

"Unit Approval Committee (UAC) of the SEZ determines goods and services required for the authorised operations of a unit/developer under the SEZ law. Hence, approval of the UAC is necessary for availing the notification benefit, on the taxable services," it said.

The UAC is one of the three tiers of administrative setup governing SEZs.

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