Government relatable to its sovereign functions including all activities carried on by the departments of the Central Government dealing with atomic energy, currency, defence and space. By incorporating Explanation below Section 2 (h), the legislature has given inclusive meanings to the words 'activity', 'article' and 'unit' or 'division'. The definition of the word 'person', which finds place in the opening part of Section 2 (h) is contained in Section 2 (l). It is inclusive and takes within its fold an individual, a Hindu Undivided Family, a company, a firm, an association of persons or a body of individuals, whether incorporated or not, any corporation established by or under any Central, State or Provincial Act or a Government company as defined in Section 617 of the Companies Act, 1956, or any body corporate incorporated by or under the laws of a country outside India, a registered co-operative society, a local authority and every artificial juridical person. The word 'service', which finds place in Section 2 (h) has been defined in Section 2 (u). It means service of any description which is made available to potential users and also includes the provision of services in connection with business of any industrial or commercial matters such as banking, communication, education, financing, insurance, chit funds, real estate, transport, storage, material treatment, processing, supply of electrical or other energy, boarding, lodging, entertainment, amusement, construction, repair, conveying of news or information and advertising. This shows that every possible type of activities is encompassed in the inclusive part of the definition of the term 'service'.
