“Services” definition of section 1 of VAT Act

“services” means anything done or to be done, including the granting, assignment, cession or surrender of any right or the making available of any facility or advantage, but excluding a supply of goods, money or any stamp, form or card contemplated in paragraph (c) of the definition of “goods”;

[Definition of “services” substituted by section 12 of Act 136 of 1992]