Effective date appointment enables service tax amendments to commence, allowing levy under the Finance Act provisions. Appointment of the Effective Date under section 149 of the Finance Act, 2002 designates 16 August 2002 for commencement of amendments to Chapter V of the Finance Act, 1994, thereby enabling the levy of service tax under the amended levy provision; issued via Notification No. 08/2002-Service Tax dated 01/08/2002.