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<h1>Clause 87 of Service Tax Dispute Resolution Scheme 2008 outlines key definitions for tax arrears, authority, and more.</h1> Clause 87 of the Service Tax Dispute Resolution Scheme, 2008, within the Finance Bill, 2008, defines key terms. 'Chapter' refers to Chapter V of the Finance Act, 1994. 'Designated authority' is an officer at least at the rank of Assistant Commissioner of Central Excise. A 'person' is any individual with pending tax arrears. 'Prescribed' pertains to rules under the Scheme. 'Tax arrear' includes unpaid service tax, cess, interest, or penalties as of March 1, 2008, with an order, demand notice, or show cause notice issued by that date. Undefined terms follow meanings in the Chapter or related rules.