Rounding of Service Tax to the multiples of a Rupee

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..... 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 Finance Act, 1994 (as amended), provide that the amount of service tax, interest, penalty, f .....

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