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of <h1>Authority Must Decide Payment Under Section 81 Within 15 Days; False Declarations Void; Appeals Deemed Withdrawn</h1> Within fifteen days of receiving a declaration under section 81, the designated authority must determine the amount payable by the declarant under the Service Tax Dispute Resolution Scheme, 2008. If any false information is found, the declaration is void, and proceedings are revived. The declarant must pay the determined amount within thirty days and provide proof to receive a certificate. The order is conclusive and cannot be reopened. If the declarant has filed appeals or replies related to the tax arrear, these are deemed withdrawn, requiring proof of withdrawal if filed in higher courts.
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