Point of taxation??

Dear members,

Please suggest me the date on which point of taxation arise in following condtion:-

A person is letout his various property to the tenents. The rent is payable on the basis of agreement is half yearly. and the service provider issue incoive once in 6 months. like April - september the invoice date is 1st of Oct. So as per new point of taxation rules the Service tax is payable in this case is half yearly instead of monthly. Here the date of payment of service tax will be 5th November..

Please Correct me if i m wrong..

Thanks 

Sanjay Verma