Rounding of Service Tax to the multiples of a Rupee

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Full Text of the Document

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....e notice of Board with regard to difficulties being faced by the Field Formations/Service Providers in collecting/paying the service tax in amounts less than a rupee or in multiple thereof.         Attention is invited to the provisions of Section 37-D of the Central Excise Act, 1944 which has been made applicable to Service Tax Law by virtue of Section 83 of ....