Services – Sec 2(102)
“Services” means anything other than goods.
- Explanation 1: Includes transaction in money but does not include money and securities
- Explanation 2: Activity relating to the use of money or its conversion by cash or by any other mode from one form, currency or denomination to another form, currency or denomination for which a consideration is charged.
- Services has been defined in a residual manner due to which the definition is too wide.