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    <description>VCES 2013 allows registered service tax assessees who did not file or who misdeclared for the period 1 October 2007 to 31 December 2012 to make a truthful declaration of unpaid tax dues and pay the tax in prescribed installments; on compliance they receive immunity from interest, penalties and certain proceedings, but the scheme excludes cases under search, summons, audit or other investigation and provides no refund of amounts paid.</description>
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