<h1>Service Tax Amnesty Scheme 2013 Criticized for Potentially Benefiting Defaulters Over Compliant Taxpayers Due to Loopholes.</h1> The Service Tax Voluntary Compliance Encouragement Scheme, 2013, offers amnesty to eligible individuals who declare their tax dues, provided no notice or order of determination was issued before March 1, 2013. Those who have filed returns but not paid disclosed taxes are ineligible. If an inquiry, investigation, or audit was initiated before this date, the designated authority must reject the declaration with written reasons. However, the scheme's loopholes may inadvertently benefit defaulters, as authorities may fail to reject declarations properly. This has led to criticism that defaulters receive amnesty while compliant taxpayers face stricter enforcement.