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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

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