Service tax urgent

Is service tax chargeable on a new service if services provided before date os taxation and also invoiced raised before the date of taxation but the payment is recieved after service becomes taxable.

Because point of taxation rules provide service date as Date of Invoice or Date of payment  whichever is earlier and in this case date of invoice is precedent to date of rendering of service...??
Also the point to be noted that rule 5 for new services donot provide it clearly...please elaborate