Commencement of clause (h) of the Finance Act 2015 effective from April, initiating service tax provision enforcement. The Central Government, exercising the power under clause (h) of section 107 of the Finance Act, 2015, notifies 1st April, 2016 as the date on which that clause shall come into force, effectuating the operative commencement of the provision; issued as Notification No. 15/2016-Service Tax by the Ministry of Finance (Department of Revenue).