Voluntary service tax declaration allows eligible persons to declare unpaid dues and gain immunity from penalties. Voluntary declaration of service tax dues is allowed where no notice or order under sections 72, 73 or 73A was issued before 1 March 2013; persons who filed truthful returns under section 70 but did not pay the disclosed amount are ineligible. Declarations are barred for the same issue after a notice or determination; declarations by persons subject to pending searches, summons, production requisitions or audits as of 1 March 2013 must be rejected. The Scheme permits one-time declaration of unpaid dues and grants specified immunities from penalty, interest and Chapter V proceedings for eligible declarants.