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of <h1>Section 106 Finance Act 2013: service tax declaration scheme barred after notice, audits, or unpaid admitted return liabilities</h1> Section 106 of the Finance Act, 2013 permits any person to declare unpaid service tax dues, provided no notice or determination order under sections 72, 73, or 73A was issued before 1 March 2013. A person who has already filed a return under section 70 disclosing true liability but failed to pay that disclosed tax cannot use this scheme for that period. Further, if a notice or determination order has been issued on any issue for any period, no declaration can be made on the same issue for later periods. Declarations must be rejected where inquiry, investigation, or audit was pending as of 1 March 2013.
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