<h1>Point of Taxation Rules 2011, effective April 1, shift service tax basis to service provision, allow tax adjustments.</h1> The Point of Taxation Rules, 2011, enacted via notification 18/2011-ST, will be effective from April 1, 2011. These rules establish the timing for when services are considered provided, using the earliest of the following: the date the service is provided or to be provided, the date of invoice, or the date of payment. Additionally, changes to the Service Tax Rules, 1994, shift the service tax payment basis from receipt of payment to the provision of service and allow for tax adjustments if the service is not ultimately provided.