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    <description>A one time amnesty in the Finance Bill, 2013 allows stop filers, non filers, non registrants and service providers who omitted true service tax liability for October 2007-December 2012 to pay outstanding tax dues in exchange for waiver of interest and penalty and immunity from prosecution; the scheme operates from Presidential assent and declarations are permitted only up to 31 December 2013. Clause 96 divides procedures into cases not requiring and requiring satisfaction of the designated Assistant Commissioner.</description>
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