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<h1>No appeals allowed on tax arrears resolved under Section 91 per Clause 92 of the 2008 Service Tax Scheme.</h1> No appellate authority is permitted to decide on any issue concerning tax arrears that are specified in a declaration and have already been addressed by an order under section 91 by the designated authority, as per Clause 92 of the Service Tax Dispute Resolution Scheme, 2008 in the Finance Bill, 2008.