Service tax on clearing and forwarding and rent-a-cab services made leviable under Finance Act, activating statutory charge. Service tax on Clearing and Forwarding Agent's Service and Rent a Cab scheme Operator's Service is declared leviable; the Central Government appoints 16th July 1997 as the commencement date for imposition of service tax on the taxable services specified in sub clauses (j) and (r) of clause (41) of section 65 of the Finance Act, 1994, thereby activating the statutory charge from that date.