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        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.

        <h1>Service tax rounding rules require amounts to be rounded to the nearest rupee, with paise at threshold rounded up.</h1> The amount of service tax, interest, penalty, fine or any other sum payable, and any refund or other sum due, shall be rounded off to the nearest rupee; where paise are present, paise at or above the half rupee threshold are increased to one rupee and paise below that threshold are ignored, and trade notices should be issued to inform field formations and service providers of this rounding practice.

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