https://www.taxtmi.com/acts?id=17256 Voluntary declaration of service tax dues is allowed where no notice or order under sections 72, 73 or 73A was issued before 1 March 2013; persons who filed truthful returns under section 70 but did not pay the disclosed amount are ineligible. Declarations are barred for the same issue after a notice or determination; declarations by persons subject to pending searches, summons, production requisitions or audits as of 1 March 2013 must be rejected. The Scheme permits one-time declaration of unpaid dues and grants specified immunities from penalty, interest and Chapter V proceedings for eligible declarants. en-us Fri, 01 Mar 2013 19:14:25 +0530 Sat, 02 Mar 2013 13:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17256 Voluntary declaration of service tax dues is allowed where no notice or order under sections 72, 73 or 73A was issued before 1 March 2013; persons who filed truthful returns under section 70 but did not pay the disclosed amount are ineligible. Declarations are barred for the same issue after a notice or determination; declarations by persons subject to pending searches, summons, production requisitions or audits as of 1 March 2013 must be rejected. The Scheme permits one-time declaration of unpaid dues and grants specified immunities from penalty, interest and Chapter V proceedings for eligible declarants. Act-Rules Bills Fri, 01 Mar 2013 19:14:25 +0530 https://www.taxtmi.com/acts?id=17256