Service-Commodity Goods Continuum
Business services are a recognisable subset of Economic services, and share their characteristics. The essential difference is that Business are concerned about the building of Service Systems in order to deliver value to their customers and to act in the roles of Service Provider and Service Consumer.
Most products fall between these two extremes. For example, a restaurant provides a physical good, but also provides services in the form of ambience, the setting and clearing of the table, etc.
And although some utilities actually deliver physical goods — like water utilities which actually deliver water — utilities are usually treated as services.