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of <h1>Section 105 clarifies key terms for Service Tax Voluntary Compliance Encouragement Scheme, defining declarant, tax dues and authorities</h1> Section 105 of the Finance Act, 2013 defines key terms for the Service Tax Voluntary Compliance Encouragement Scheme, 2013. 'Chapter' refers to Chapter V of the Finance Act, 1994 governing service tax. A 'declarant' is any person making a declaration under section 107(1). The 'designated authority' is an officer of at least Assistant Commissioner rank notified by the Commissioner of Central Excise for Scheme purposes. 'Prescribed' refers to matters set by rules under the Scheme. 'Tax dues' covers unpaid service tax and amounts under section 73A, plus applicable cesses, for services from 1 October 2007 to 31 December 2012, remaining unpaid as of 1 March 2013. Undefined terms adopt meanings from Chapter V and its rules.
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