Voluntary compliance scheme permits payment of undeclared service tax with defined immunities and limited statutory benefits. A one-time Voluntary Compliance Scheme allows persons who did not file returns or pay service tax for the specified retrospective period to declare unpaid dues and pay them under the Scheme. It grants specified immunities to declarants, including relief from penalty, interest and other proceedings under Chapter V of the Finance Act, 1994, and Clause 102 clarifies that no benefit is conferred except as granted under section 98.