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of <h1>Section 99 clarifies no extra benefits or immunity for declarants outside specific declarations under Service Tax Scheme 2008.</h1> Section 99 of the Service Tax Dispute Resolution Scheme, 2008, as part of the Finance Act, 2008, clarifies that the scheme does not provide any benefit, concession, or immunity to the declarant in any proceedings outside the scope of the specific declaration made under the scheme, except as expressly provided in sub-section (3) of section 96.
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