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    <title>VOLUNTARY COMPLIANCE SCHEME IN SERVICE TAX CLARIFIED</title>
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    <description>The article explains operative contours of the Service Tax Voluntary Compliance Encouragement Scheme, 2013, specifying eligibility rules, scope of tax dues (including liabilities from improper Cenvat credit use), and procedural conditions: separate registrations are distinct assessees for eligibility, mere section 14 communications do not bar participation unless documents were requisitioned or summons issued, declarations may be amended before the filing deadline, and at least fifty percent of declared tax dues must be paid by the cut-off to retain scheme benefits.</description>
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