Service tax on Clearing Tour Operator services effective from appointed commencement date under Finance Act provisions by notification. Service tax on Clearing Tour Operator's Service is appointed to become leviable from 1 September 1997 by notification under powers conferred by the Finance Act, 1997, bringing the taxable service specified in sub-clause (q) of clause (41) of section 65 of the Finance Act, 1994, into force on that date.