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of <h1>Understanding Taxation Rules: Key Terms Defined Under Point of Taxation Rules, 2011 and Finance Act, 1994</h1> The Point of Taxation Rules, 2011, define key terms related to service tax. 'Act' refers to the Finance Act, 1994. A 'change in effective rate of tax' includes changes in the taxable value as notified in the Official Gazette. 'Continuous supply of service' involves services provided continuously or recurrently under a contract exceeding three months, with periodic payment obligations. An 'invoice' is as defined in the Service Tax Rules, 1994. The 'point of taxation' is when a service is deemed provided. Certain definitions have been inserted, substituted, or omitted through subsequent notifications.
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