Cap. 395 Art. 19Provision of a service.

(1) For the purposes of this Act, the provision of a service means the provision of any service and without prejudice to the generality of the foregoing includes -

(c) the provision of human resources;

(d) the provision of the use of any taxable product;

(e) the provision of food listed in the Fourth Schedule to this Act;

(f) the provision of a document entitling a person to a service;

(g) such other provision as may be prescribed.

(2) For the purpose of this article and of the Fourth Schedule to this Act, food includes beverages.