This document summarizes the Service Tax Voluntary Compliance Encouragement Scheme, 2013 introduced by the Finance Act, 2013. The key points are: 1. The scheme aims to encourage voluntary compliance and broaden the tax base by granting amnesty to non-filers and stop filers of service tax returns between October 2007 to December 2012. 2. Eligible persons can declare their tax dues and pay them in two installments by December 2013 and June 2014 to get immunity from interest, penalties and other proceedings. 3. The department has clarified that even persons without registration can avail the scheme after obtaining registration, and immunity will also be granted from late fees for not having registered earlier.