The amount of service tax, interest penalty and fine, etc. shall be rounded off to the nearest —

CS Executive · Tax Laws and Practice · PYQS · December 2016
The amount of service tax, interest penalty and fine, etc. shall be rounded off to the nearest —
(A) One rupee
(B) Five rupees
(C) Ten rupees
(D) One hundred rupees.

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Service Tax

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