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of <h1>Central Government Can Establish Rules for Service Tax Compliance Under Section 107 of Finance Act, 2013</h1> The Central Government is empowered to establish rules for implementing the Service Tax Voluntary Compliance Encouragement Scheme, 2013, as per the Finance Act, 2013. These rules may dictate the forms and procedures for declarations and acknowledgments related to tax dues under Section 107. Additionally, any other necessary provisions can be prescribed by these rules. Once formulated, the rules must be presented to both Houses of Parliament for a total of thirty days. During this period, Parliament can modify or annul the rules, which will then take effect in the modified form or be nullified, without affecting prior actions taken under them.
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