Service tax declarations may trigger show cause notices and assessment of unpaid tax under the voluntary compliance scheme. If the Commissioner believes a declarant's submission under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 is substantially false, he may serve a show cause notice requiring the declarant to show cause why unpaid or short paid tax should not be recovered; such action must be taken within one year of the declaration and the notice is deemed to have been issued under section 73 or 73A so that the Chapter's provisions apply.