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<h1>Understanding Key Terms in Service Tax Voluntary Compliance Scheme, 2013: Section 105 Explained</h1> The Service Tax Voluntary Compliance Encouragement Scheme, 2013, as outlined in Section 105 of the Finance Act, 2013, provides definitions crucial for its implementation. Key terms include 'Chapter,' referring to Chapter V of the Finance Act, 1994; 'declarant,' a person declaring under section 97(1); 'designated authority,' an officer of at least Assistant Commissioner rank as notified by the Commissioner of Central Excise; 'prescribed,' as defined by scheme rules; and 'tax dues,' which encompass unpaid service tax and related cess from October 1, 2007, to December 31, 2012, due by March 1, 2013. Unspecified terms follow definitions from the Chapter or related rules.