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        Service Tax

        Calculation of Service Tax payable — To be rounded off to the nearest rupee — Clarification

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        Rounding of service tax: fractional tax on invoices must be rounded to the nearest currency unit under the clarification. Amounts of Service Tax payable calculated on each invoice or document by advertising agencies, couriers, pagers and similar service providers shall be rounded to the nearest rupee: fractions equal to or exceeding fifty paise rounded up to the next rupee, and fractions less than fifty paise ignored.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rounding of service tax: fractional tax on invoices must be rounded to the nearest currency unit under the clarification.

                                Amounts of Service Tax payable calculated on each invoice or document by advertising agencies, couriers, pagers and similar service providers shall be rounded to the nearest rupee: fractions equal to or exceeding fifty paise rounded up to the next rupee, and fractions less than fifty paise ignored.


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