Dispute resolution scheme: partial payment option grants amnesty and conclusive settlement for eligible service tax disputes. The Scheme permits eligible declarants to obtain full and final settlement of specified service tax arrears by making a prescribed declaration before a designated officer, having the declaration verified, receiving a determination order of the amount payable, paying that amount within thirty days and producing evidence of withdrawal of any pending court petitions; orders under the Scheme are conclusive and payments are non refundable. Calculation rules set compounding where unpaid tax is resolved by paying half the tax arrear (with education cess pro rata) and where only interest or penalty remain by paying a fraction of unpaid interest and of the penalty, with the penalty for computation capped at the tax amount if it exceeds the tax.