Page 125 - ELT_1st August 2020_Vol 373_Part 3

2020 ] DLF UTILITIES LTD. v. UNION OF INDIA 307

(c) exemption from any duty of Excise, under the
Central Excise Act, 1944 or the Central Excise
Tariff Act, 1985 or any other law for the time
being in force, on goods brought from Domestic
Tariff Area to a Special Economic Zone or
Unit, to carry on the authorised operations by
the Developer or entrepreneur :
(d) drawback or such other benefits as may be
admissible from time to time on goods
brought or services provided from the
Domestic Tariff Area into a Special Eco-
nomic Zone or Unit or services provided in
a Special Economic Zone or Unit by the
service providers located outside India to
carry on the authorised operations by the
Developer or entrepreneur; 32 of 1994. 23
of 2004.
(e) exemption from service tax under Chapter-
V of the Finance Act, 1994 on taxable ser-
vices provided to a Developer or Unit to
carry on the authorised operations in a
Special Economic Zone;
(f) exemption from the securities transaction
tax leviable under Section 98 of the Finance
(No. 2) Act, 2004 in case the taxable securi-
ties transactions are entered into by a non-
resident through the International Finan-
cial Services Centre;
(g) exemption from the levy of taxes on the
sale or purchase of goods other than news-
papers under the Central Sales Tax Act,
1956 if such goods are meant to carry on
the authorised operations by the Developer
or entrepreneur.
(2) The Central Government may prescribe the man-
ner in which, and the terms and conditions subject to
which, the exemptions, concessions, drawback or
other benefits shall be granted to the Developer or
entrepreneur under sub-section (1).

31. As per Section 7 any goods or services exported out of, or imported
into, or procured from the Domestic Tariff Area by either by a (i) a Unit in a Spe-
cial Economic Zone; or (ii) a Developer shall, subject to such terms, conditions and
limitations, as may be prescribed, be exempt from the payment of taxes, duties or
cess under all enactments specified in the First Schedule.
32. In the First Schedule only the following enactments are specified :

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