2. Definitions.- In these rules, unless the context otherwise requires,-

(a)  “Act” means the Finance Act, 1994 (32 of 1994);

¹ [(b)  *  *  *  *  *  ]

² [(ba) “change in effective rate of tax” shall include a change in the portion of value on which tax is payable in terms of a notification issued in the Official Gazette under the provisions of the Act, or rules made thereunder;]

(c)  “continuous supply of service” means any service which is provided, ³[or to be provided continuously or on recurrent basis, under a contract, for a period exceeding three months with the obligation for payment periodically or from time to time], or where the Central Government, by a notification in the Official Gazette, prescribes provision of a particular service to be a continuous supply of service, whether or not subject to any condition;

(d)   “invoice” means the invoice referred to in rule 4A of the Service Tax Rules, 1994 and shall include any document as referred to in the said rule;

              (e)  “point of taxation” means the point in time when a service shall be deemed to have been provided;

⁴ [(f)   *  *  *  *  *  ]