Service tax rate restored; payments made on or after the effective date determine the applicable tax rate. Clarification states that the service tax rate applicable is the rate prevailing on the date the point of taxation occurs; for the eight specified services under Rule 7 and for services on which tax is payable under the reverse charge mechanism the point of taxation is the date of payment. Payments received or made on or after the effective date attract the restored rate. Invoices issued before the effective date may be supplemented to recover the differential, and Cenvat credit may be availed on supplementary invoices and tax payment challans subject to Cenvat Credit Rules, 2004.