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<h1>Clause 104 Empowers Government to Set Rules for Service Tax Compliance Scheme 2013; Encourages Voluntary Tax Declarations.</h1> Clause 104 of the Service Tax Voluntary Compliance Encouragement Scheme, 2013, grants the Central Government the authority to establish rules for implementing the Scheme. These rules may cover the procedures for making and acknowledging declarations of tax dues and issuing discharge acknowledgements. The rules must be presented to Parliament for a total of thirty days, during which modifications can be made. The Scheme aims to encourage voluntary compliance by allowing individuals to declare and pay outstanding service tax dues from October 1, 2007, to December 31, 2012, with certain immunities from penalties and proceedings under the Finance Act, 1994.