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<h1>Voluntary Compliance Scheme 2013 offers penalty relief for unpaid service tax dues from Oct 2007 to Dec 2012.</h1> The Service Tax Voluntary Compliance Encouragement Scheme, 2013, is a one-time initiative aimed at promoting voluntary compliance among 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. In return, they receive certain immunities, including relief from penalties, interest, or any other proceedings under Chapter V of the Finance Act, 1994.