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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Service Tax voluntary compliance scheme offers immunity from penalty and interest when unpaid service tax dues are declared and paid.</h1> The Service Tax Voluntary Compliance Encouragement Scheme, 2013 is a one-time mechanism for persons who have not filed returns or paid service tax to declare and pay outstanding dues; it prescribes declaration and payment procedures and grants immunities from penalty, interest and certain other statutory proceedings to those who opt in and comply with the Scheme's terms.

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