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    <title>Rounding of Service Tax to the multiples of a Rupee</title>
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    <description>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.</description>
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      <description>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.</description>
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