https://www.taxtmi.com/acts?id=17263 Clause 103 grants the Central Government a time limited power to remove difficulties by order, not inconsistent with the Scheme, subject to a two year expiry and a requirement that every such order be laid before each House of Parliament. The Scheme is a one time voluntary compliance measure allowing persons who did not file returns or pay service tax for the specified historical period to declare and pay dues and, upon compliance, obtain specified immunities from penalty, interest and other enforcement proceedings. en-us Fri, 01 Mar 2013 19:18:42 +0530 Sat, 02 Mar 2013 13:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17263 Clause 103 grants the Central Government a time limited power to remove difficulties by order, not inconsistent with the Scheme, subject to a two year expiry and a requirement that every such order be laid before each House of Parliament. The Scheme is a one time voluntary compliance measure allowing persons who did not file returns or pay service tax for the specified historical period to declare and pay dues and, upon compliance, obtain specified immunities from penalty, interest and other enforcement proceedings. Act-Rules Bills Fri, 01 Mar 2013 19:18:42 +0530 https://www.taxtmi.com/acts?id=17263