Point of Taxation rules: pre-effective-date invoices retain payment-based point; deferment for eligible small service providers applies thereafter. The circular clarifies that the amendment to the Point of Taxation Rules allows eligible individuals and partnership firms with taxable-service turnover below the prescribed threshold to defer service tax until receipt of payment for supplies made on or after the effective date. For invoices issued on or before the day before that effective date, the earlier Rule 7 continues to govern: the point of taxation remains the date of payment. Field formations are to notify stakeholders accordingly.