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Rounding of Service Tax to the multiples of a Rupee

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Full Text of the Document

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....cular 53/2/2003, Dated 27.3.2003 Rounding of Service Tax to the multiples of a Rupee Instances have come to the notice of Board with regard to difficulties being faced by the Field Formations/Servi....

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Full Text of the Document

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....ount of refund or any other sum due, under the provisions shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if suc....

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