CHAPTER VII: Service tax voluntary compliance encouragement scheme, 2013
104. Short Title 105. Definitions 106. Person who make declaration of tax due 107. Procedure of making declaration and payment tax dues 108. Immunity from penalty, interest and other proceeding. 109. No refund of amount paid under the scheme 110. Tax dues declared but not paid 111. Failure to make return declaration 112. Removal of doubts 113. Power to remove difficulties 114. Power to make Rules
