Section 6 in The Service Tax Voluntary Compliance Encouragement Rules, 2013
6. Payment of tax dues.
(1)The tax dues payable under the Scheme along with interest, if any, under section 107 of the Act shall be paid to the credit of the Central Government in the manner prescribed for the payment of service tax under the Service Tax Rules, 1994.(2)The CENVAT credit shall not be utilised for payment of tax dues under the Scheme.
