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    <title>Applicability of Scheme.</title>
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    <description>The Scheme is inapplicable to orders, determinations, demand notices and show cause notices where a tax arrear includes service tax and the service tax component exceeds the statutory threshold, and is also inapplicable to any order or notice issued under a specified provision of the Finance Act, thereby excluding those matters from the Scheme&#039;s coverage.</description>
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