Service tax commencement appointed by government notification under section 66(2) to fix the levy's effective date. The Central Government, exercising powers under sub-section (2) of the Finance Act, 1994, by Notification No. 07/2003-ST dated 20/06/2003 appoints a specific date as the date from which the levy of service tax under section 66(2) will be effective, thereby statutorily fixing the commencement of that levy.