By 
It may not be a threat to the endless debate of whether the chicken or the egg comes first, but the mystery surrounding the definition of a website is intriguing in itself.
The experts say that the website is ‘a collection of HTML and subordinate documents on the World Wide Web that can usually be accessed from the same URL and reside on the same server, and form a coherent, generally interconnected whole’. Understood! Thanks for the lingo! But Dear Wikipedia, is this ‘collection’ a product or a service?
One school of thought says that it is a product that a web designer makes and sells to the end user. Various coding and graphic design tools are used to create this new product.
Others argue that a website is a service that is provided to the customer as if they were a vendor. A vendor is not a product, it provides services to the business, and so does a website. A website is simply the online representation of someone or something; there is no product involved.
Supporters of the service seek to win the case by presenting a witness by the name of ‘Government’. They argue that the government sees web design as a service job, therefore the service tax applies and not the sales tax (which applies to product sales). Strong point!
The ‘It’s a product’ group’s counterattack is that developing a game is certainly a service, but the game is a product, so website design is a service but a website is a product. Well played I say!
I hope you don’t expect me to conclude by giving you a definitive answer. Has anyone who has asked you the “chicken or egg” question given you an answer? So why me? I have shown you both sides of the coin; it’s up to you to flip it over and see how it lands.