A. For the purposes of applying this Article, “real estate” includes the following examples:
1. Any area of land over which rights, interests or Services can be created.
2. Any building, structure or engineering work permanently attached to the land.
3. Any fixture or equipment which makes up a permanent part of the land or is permanently attached to a building, a structure or engineering works.
B. A Supply of Services is considered to relate to real estate where the Supply of Services is directly connected with the real estate.
C. The place of Supply of Services related to real estate shall be where the real estate is located, and such Supplies shall include, but not be limited to, the following:
1. Services by real estate experts or estate agents,
2. Services involving the preparation, coordination and performance of construction, destruction, maintenance, conversion and similar work,
3. Accommodation Services,
4. Services by auctioneers, architects, surveyors, engineers and others involved in matters relating to real estate.
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