Section 65B(44) defines ?service? to mean any activity carried out by a person for another for consideration and includes a declared service, but shall not include :

(a) an activity which constitutes merely, -

(i)a transfer of title in goods or immovable property by way of sale, gift or in any other manner;

(ii)such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of article 366 of the Constitution; or