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<h1>Service Tax Voluntary Compliance Scheme 2013: Payments Under Section 97(1) Declaration Are Non-Refundable, Offers Immunity from Penalties.</h1> Under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, any amount paid following a declaration under section 97(1) is non-refundable. This one-time initiative aims to promote voluntary compliance among individuals who have not filed returns or paid service tax dues from October 1, 2007, to December 31, 2012. Participants must declare and pay their tax dues as per the Scheme's provisions. The Scheme offers certain immunities, such as exemption from penalties, interest, or other proceedings under Chapter V of the Finance Act, 1994, for those who comply.