Service means 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; or ii. A transaction in money or ACTIONABLE CLAIM (b) A provision of service by an employee to the employer in the course of or in relation to his employment.
