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of <h1>Central Government Can Resolve Issues in Service Tax Scheme Under Section 113 of Finance Act 2013, Limited to 2 Years</h1> Section 113 of the Finance Act, 2013, under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, grants the Central Government the authority to address difficulties in implementing the Scheme's provisions. This power allows the government to issue orders to resolve such issues, provided these orders are consistent with the Scheme's provisions. However, this authority is limited to a period of two years from the Scheme's commencement. Additionally, any order made under this section must be presented before each House of Parliament as soon as possible after its issuance.
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