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of <h1>Clause 101: Notice Issued for False Declarations in Service Tax Compliance Scheme 2013, Action Within One Year</h1> Clause 101 of the Service Tax Voluntary Compliance Encouragement Scheme, 2013, under the Finance Bill, 2013, allows the Commissioner of Central Excise to issue a notice if a declarant's statement is believed to be substantially false. This notice requires the declarant to justify why unpaid or short-paid taxes should not be collected. Such action must occur within one year of the declaration. The notice is treated as issued under sections 73 or 73A, applying relevant provisions. The Scheme encourages voluntary compliance for unpaid service taxes from October 1, 2007, to December 31, 2012, offering immunity from penalties and interest.
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