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          <h1>New Service Tax Voluntary Compliance Scheme 2013: Declare Dues for Immunity from Penalties Under Chapter V, Finance Act 1994.</h1> Chapter VI, containing clauses 94 to 104 of the Finance Bill, 2013, introduces the Service Tax Voluntary Compliance Encouragement Scheme, 2013. This scheme is a one-time initiative aimed at promoting voluntary compliance by individuals who have not filed returns or paid service tax dues from 1st October 2007 to 31st December 2012. Participants must declare and pay their tax dues as per the scheme's provisions. It offers certain immunities, such as exemption from penalties, interest, or other proceedings under Chapter V of the Finance Act, 1994, for those who choose to participate.

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