Voluntary compliance scheme offers one-time regularisation under central rules with prescribed forms and immunities for opting taxpayers

Central government may, by notification, make rules to implement the Service Tax Voluntary Compliance Encouragement Scheme, 2013, including prescribing the form and manner for declarations, acknowledgements and issuance of discharge of tax dues; such rules must be laid before Parliament and may be modified or annulled by both Houses without affecting prior valid actions. The Scheme is a one-time measure requiring declaration and payment of outstanding service tax for a defined past period and grants immunities from penalty, interest and other specified proceedings to persons who opt in and comply with its provisions.

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