Tax arrear limits scheme to service tax, cess, interest and penalty where orders or notices issued by cutoff date. The Scheme designates a notified officer as the designated authority and defines tax arrear to include service tax, cess, interest and penalty due or leviable but unpaid as on the Scheme's cutoff, where an order has been passed or a demand notice or show-cause notice has been issued on or before that cutoff; undefined terms take meanings from Chapter V of the Finance Act, 1994 or its rules.