Point of Taxation clarified: payment date, invoicing delays, and treatment of rate changes determine service tax timing. The rules expand the definition of change in effective tax rate and broaden continuous or recurrent services. A new date-of-payment rule makes the earlier of books-entry or bank credit the payment date, with a proviso treating bank credit as decisive when rate changes or first-time taxation occur and credit is after four working days. Invoice delays shift the point of taxation to completion of service; contractual event-completion can define completion for continuous supplies; limited invoice overpayments may be taxed on invoice timing at provider option. Tax treatment for newly taxed services and recipient-liable notified services are also clarified, and authorities may determine point of taxation when invoice and payment data are absent.