Payment of service tax

Dear All,

1. Due date for payment is 5th/6th of the following month/quarter. Is it following month of Point of Taxation? i.e if point of taxation is 28.04.2015, then payment needs to be made in May 2015?

2. Also if the taxable service in previous financial year is 50 Lakhs or less, then payment needs to be made on receipt basis upto 50 Lakhs. In that case point of taxation will always be Date of receipt irrespective of Date of invoice and date of completion. Is that correct?

Thanks in advance.