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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 112 limits Service Tax Voluntary Compliance Scheme benefits strictly to explicit immunities granted under Section 108 only</h1> Section 112 clarifies that the Service Tax Voluntary Compliance Encouragement Scheme, 2013 does not provide any benefit, concession, or immunity to a declarant beyond what is expressly granted under section 108 of the Finance Act, 2013. It prevents any broader or implied interpretation that could extend advantages to declarants outside the specific reliefs, immunities, or concessions stated in section 108. This provision ensures that the Scheme is applied strictly within its defined statutory scope and cannot be used to claim additional or unintended legal or tax benefits.
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