12 June 2014
No, as it is a mutual collection and there are no two parties per se.
Section 65B (44) - "service" means any activity carried out by a person for ANOTHER for consideration,
Important ingredients of “service”:
b) Carried out by a person for another – For a transaction of service, there must be two parties, one, service provider and the other, service receiver. By implication, self service is outside the ambit of taxable service.