https://www.taxtmi.com/caselaws?id=175252 Prima facie, rounding off of service tax and education cess on prepaid telecom services was supported by Section 37D of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, and by Board instructions on invoice rounding. The order also noted that the appellant had disclosed the taxable value and amounts collected and remitted in returns, and that limitation independently supported interim relief. On that basis, waiver of pre-deposit and stay of recovery were granted in respect of the demand arising from the rounding-off method. en-us Mon, 06 May 2013 00:00:00 +0530 Thu, 14 Jan 2016 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175252 Prima facie, rounding off of service tax and education cess on prepaid telecom services was supported by Section 37D of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, and by Board instructions on invoice rounding. The order also noted that the appellant had disclosed the taxable value and amounts collected and remitted in returns, and that limitation independently supported interim relief. On that basis, waiver of pre-deposit and stay of recovery were granted in respect of the demand arising from the rounding-off method. Case-Laws Service Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175252