any such services are availed first mentioned person, but system of deferred system of deferred of with the approval of does not include a person payment and payment, when such the first mentioned who avails of such service includes any services are availed of person but does not for any commercial beneficiary of with the approval of the include a person who purpose. such services first mentioned person. avails of such services other than the 8person who hires Explanation.—For for any commercial Explanation. —For the the services for the purposes of sub- purpose. purposes of this clause, consideration paid clause (i), Explanation.—For the — or promised, or “commercial purposes of this clause, (a) the expression partly paid and purpose” does not “commercial purpose” "commercial purpose" partly promised, include use by a does not include use by a does not include use by a or under any consumer of goods person of goods bought person of goods bought system of deferred bought and used by