means a service that a municipality in terms of its powers and functions provides or may provide to or for the benefit of the local community irrespective of whether—
| (a) | such a service is provided, or to be provided, by the municipality through an internal mechanism contemplated in section 76 or by engaging an external mechanism contemplated in section 76; and |
| (b) | fees, charges or tariffs are levied in respect of such a service or not; |
(Definition of “municipal service” inserted by section 35(a) of Act 51 of 2002)