Voluntary compliance scheme offers declaration-and-payment pathway with immunity from penalties if dues are paid; unpaid declared dues recoverable. Where a declarant under the voluntary compliance framework fails to pay declared tax dues, those dues together with interest shall be recovered under the applicable recovery provisions. The Scheme requires persons who did not file returns or pay service tax liabilities for the specified historical period to declare and pay tax dues in accordance with the Scheme, and conditions limited immunities from penalty, interest and specified proceedings on compliance with the declaration-and-payment terms.