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    <title>Procedure for making declaration and payment of tax dues</title>
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    <description>One time Voluntary Compliance Scheme permits persons who failed to file returns or pay service tax for the specified assessment period to declare dues to a designated authority and obtain prescribed acknowledgements. Declarants must pay at least fifty percent of declared tax dues at declaration and the remainder by a scheduled deadline, with a fallback date subject to interest for delay under the Chapter. Liabilities for subsequent months remain payable under normal Chapter provisions. Full payment and furnishing of prescribed proof lead to issuance of an acknowledgement discharging declared dues; the Scheme grants specified immunities under Chapter V for participants.</description>
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      <description>One time Voluntary Compliance Scheme permits persons who failed to file returns or pay service tax for the specified assessment period to declare dues to a designated authority and obtain prescribed acknowledgements. Declarants must pay at least fifty percent of declared tax dues at declaration and the remainder by a scheduled deadline, with a fallback date subject to interest for delay under the Chapter. Liabilities for subsequent months remain payable under normal Chapter provisions. Full payment and furnishing of prescribed proof lead to issuance of an acknowledgement discharging declared dues; the Scheme grants specified immunities under Chapter V for participants.</description>
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