Point of Taxation rules clarify new levy applicability, making the new service tax levy payable except where specifically excluded. Amendments to the Point of Taxation Rules, 2011 add a reference to sub section (2) of section 67A to extend the rules' scope to the Finance Act, 2016 and insert two explanations in rule 5: that the rule applies mutatis mutandis to a new levy on services, and that the new levy or tax is payable in all cases other than those specifically excluded.