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of <h1>Tax Dues Must Be Paid Without CENVAT Credit Under Service Tax Voluntary Compliance Scheme, 2013, Per Section 107 Rules.</h1> The Service Tax Voluntary Compliance Encouragement Scheme, 2013, mandates that tax dues, including any applicable interest under section 107 of the Act, must be paid to the Central Government in accordance with the procedures outlined in the Service Tax Rules, 1994. The scheme explicitly prohibits the use of CENVAT credit for settling these tax dues.
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