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of <h1>Service Tax Scheme: Declare Unpaid Dues Without Prior Notice; Ineligible if Pending Inquiry or Filed Without Payment.</h1> Clause 96 of the Service Tax Voluntary Compliance Encouragement Scheme, 2013, allows individuals to declare unpaid tax dues if no notice or order was issued before March 1, 2013, under sections 72, 73, or 73A. However, those who filed returns under section 70 but did not pay the disclosed tax are ineligible. Declarations are also barred if a notice or order was issued for any issue in any period. If a declaration is made while an inquiry, investigation, or audit is pending as of March 1, 2013, the designated authority must reject it. The Scheme encourages voluntary compliance for dues from October 1, 2007, to December 31, 2012, offering certain immunities.
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