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<h1>Clause 103 empowers government to resolve issues in Service Tax Scheme 2013; orders expire after two years.</h1> Clause 103 of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 grants the Central Government the authority to address any difficulties in implementing the Scheme by issuing orders, provided they align with the Scheme's provisions. Such orders cannot be made beyond two years from the Scheme's commencement. All orders must be presented to both Houses of Parliament. The Scheme aims to promote voluntary compliance for service tax dues from 1st October 2007 to 31st December 2012, offering immunity from penalties, interest, or other proceedings under Chapter V of the Finance Act, 1994, to participants.