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    <description>The Voluntary Compliance Encouragement Scheme (VCES) 2013 allows one time disclosure and payment of service tax liabilities for 1 October 2007-31 December 2012 with waiver of interest and penalties, subject to prescribed Forms VCES 1, VCES 2 and VCES 3, eligibility exclusions for existing notices, investigations or audits as on 1 March 2013, and a mandated payment schedule; declarations may be rejected if disqualified and unpaid amounts are recoverable under law.</description>
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