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    <title>APPLY OF AMNESTY SCHEME FOR NON-FILERS AND STOP FILERS</title>
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    <description>Whether missing the limited amnesty window precludes immunity from penalty and interest for a service provider who stopped paying and filing service tax: the taxpayer resumed payments later and made some out-of-period payments without interest or penalty but did not avail the Budget 2011 scheme within its six-month window; consequently exposure to full penalty and interest for non-paid and non-filed periods remains unless a lawful waiver or a fresh applicable scheme is extended.</description>
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      <description>Whether missing the limited amnesty window precludes immunity from penalty and interest for a service provider who stopped paying and filing service tax: the taxpayer resumed payments later and made some out-of-period payments without interest or penalty but did not avail the Budget 2011 scheme within its six-month window; consequently exposure to full penalty and interest for non-paid and non-filed periods remains unless a lawful waiver or a fresh applicable scheme is extended.</description>
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