Commencement of service tax provision: specified sub clause of Notification No.05/2015 to come into force from appointed date. The Central Government, under section 94(1) read with section 94(2) of the Finance Act, 1994, appoints 1st April, 2016 as the date on which sub clause (II) of clause (iii) of sub paragraph (a) of paragraph 2 of Notification No. 05/2015 Service Tax (dated 1st March, 2015) shall come into force.