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    <title>An Amnesty Scheme in Service Tax – A Big loophole</title>
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    <description>The scheme allows voluntary declarations of unpaid service tax to secure immunity from interest, penalties and other proceedings if no notice, determination or proceeding in respect of the period existed before the cut-off; where inquiries, searches, summons, production requisitions or audits were pending, the designated authority must reject declarations by a reasoned written order, and accepted declarations are final subject to the statutory proviso, creating procedural tensions that invite clarification by amendment.</description>
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