https://www.taxtmi.com/acts?id=17894 Section 106 permits voluntary declaration of service tax dues where no notice or order of determination was issued before the cut-off, but excludes persons who filed returns disclosing true liability yet failed to pay the disclosed amount, and bars declarations on an issue for subsequent periods if a notice or order was previously issued; declarations are subject to rejection by the designated authority where an inquiry, investigation (including search, summons, or production requirements) or an audit had been initiated and remained pending as of the cut-off. en-us Wed, 15 May 2013 10:13:47 +0530 Thu, 20 Nov 2025 12:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17894 Section 106 permits voluntary declaration of service tax dues where no notice or order of determination was issued before the cut-off, but excludes persons who filed returns disclosing true liability yet failed to pay the disclosed amount, and bars declarations on an issue for subsequent periods if a notice or order was previously issued; declarations are subject to rejection by the designated authority where an inquiry, investigation (including search, summons, or production requirements) or an audit had been initiated and remained pending as of the cut-off. Act-Rules F. Acts / Amendment Acts Wed, 15 May 2013 10:13:47 +0530 https://www.taxtmi.com/acts?id=17894