Voluntary compliance scheme offers immunity from penalty and interest if unpaid service tax dues are declared and paid. A one-time Voluntary Compliance Scheme requires persons who failed to file returns or pay service tax for 1 October 2007-31 December 2012 to declare and pay specified tax dues; defines 'declarant', 'designated authority', and 'prescribed'; confines scope to Chapter V of the Finance Act, 1994; and grants conditional immunities from penalty, interest, and other proceedings under Chapter V upon compliance with the Scheme and its rules.