Private firm must pay service tax on billing bases

We are a professional private limited company offering services in the field of architecture. We are registered with service tax under the architect services. We normally bill clients on regular bases as per the percentage of work that is completed. My question is can we pay service tax on collection bases by availing the benefit of Rule 7 of Point of Taxation Rules, 2011    
—Atul Agnihotri
With effect from July 1, 2011, The Point of Taxation Rules, 2011 have been amended. 7. Determination of point of taxation in case of specified services or persons.- Notwithstanding anything contained in these rules, the point of taxation in respect of,- (c) individuals or proprietary firms or partnership firms providing taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za), (zzzzm) of clause (105) of section 65 of the Finance Act, 1994, shall be the date on which payment is received or made, as the case may be:
These services are:
(g): consulting engineer
(p): architect
(q): interior decorator
(s): chartered accountant
(t): cost accountant
(u): company secretary
(za): scientific or technical consultancy
(zzzzm): law
Therefore, with effect from July 1, 2011, as per the point of taxation rules only service provided by individuals or proprietary firms or partnership firms in respect of the above mentioned category of services shall be the date on which payment is received or made.
Since you are a private limited company providing architect services you shall not be eligible to claim the benefit of Rule 7 of Point of Taxation Rules, 2011, as only individuals or proprietary firms or partnership firms are specifically mentioned as those category of persons who can claim the benefit and pay service tax on receipt bases. In your case, you will have to pay service tax on billing bases.

— The writer is with M.Sheth & Co a chartered Accountancy firm in Mumbai and can be reached at mshethco@yahoo.co.in