(29)"service", for the purposes of section 26(2)(h), means a service of any description which is made available to potential users and includes the provision of services in connection with business of any industrial or commercial nature such as––(a)accounting;(b)banking;(c)communication;(d)conveying of news or information;(e)advertising;(f)entertainment;(g)amusement;(h)education;(i)financing;(j)insurance;(k)chit funds;(l)real estate;(m)construction;(n)transport;(o)storage;(p)processing;(q)supply of electrical or other energy; and(r)boarding and lodging;
