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    <description>The Scheme designates a notified officer as the designated authority and defines tax arrear to include service tax, cess, interest and penalty due or leviable but unpaid as on the Scheme&#039;s cutoff, where an order has been passed or a demand notice or show-cause notice has been issued on or before that cutoff; undefined terms take meanings from Chapter V of the Finance Act, 1994 or its rules.</description>
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      <description>The Scheme designates a notified officer as the designated authority and defines tax arrear to include service tax, cess, interest and penalty due or leviable but unpaid as on the Scheme&#039;s cutoff, where an order has been passed or a demand notice or show-cause notice has been issued on or before that cutoff; undefined terms take meanings from Chapter V of the Finance Act, 1994 or its rules.</description>
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