Service tax voluntary compliance scheme requires 50% upfront payment, balance by deadlines and discharge acknowledgement on full payment. Section 107 prescribes that a person may make a declaration of service tax dues to the designated authority by the prescribed form and receive an acknowledgement; must pay at least fifty per cent of declared dues by the initial deadline and prove such payment; pay remaining dues by the secondary deadline or by the extended date with interest from the specified start of delay at rates under the Chapter; post-declaration monthly liabilities follow the Chapter's payment and interest rules; declarants must submit payment details and, on full payment of dues and applicable interest, receive an acknowledgement of discharge.