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(1) Subject to this Act and regulations made under this Act, supply of services means any supply which is not a supply of goods or money and includes-

(a) the performance of services for another person;

(b) the making available of any facility or advantage; or

(c) tolerating any situation or refraining from the doing of any activity.

(2) A supply of services made by an employee to his employer because of the employment is not a supply made by the employee.