Again, It doesn't matter to me how the tax man views this thing.
It's a product, you pay for it, you install it. (product)
If there was nothing ever to install, then it would be a service.
X2
I've never installed anything called or referred to as "Subscription", nor have I purchased a license for such. Product, yes - AutoCAD, Raster Design, and so on.
A service is a vehicle by which one consumes a product; the two are not mutually exclusive.
That's why that buried water pipe in our yards is called a 'Water Product', right? No... it's a 'Water Service', yet it conveys a consumable product - water. LoL Another example being the 'Food Product' industry, no, wait... it's called the 'Food Service' industry. As a generalization, restaurants provide service (i.e., the server, atmosphere, culinary skill, etc.), grocery stores sell products. Seen any commercials for web-based 'Dating Products'... no, they claim to offer a 'Dating Service ' (i.e., Match, eHarmony, etc.).
(^^ That last one is so asking for jokes, LoL ^^)
This is analogous to an Autodesk reseller, some merely sell products (what are they thinking?), where others offer service (i.e., training, on-site setup, etc.). I cannot think of any subscriptions that do not provide both service and a form of product.
Only by YOUR definition, however service is defined as follows:
from here:
http://dictionary.reference.com/browse/service–noun
1. an act of helpful activity; help; aid: to do someone a service.
2. the supplying or supplier of utilities or commodities, as water, electricity, or gas, required or demanded by the public.
3. the providing or a provider of accommodation and activities required by the public, as maintenance, repair, etc.: The manufacturer guarantees service and parts.
EXPAND
4. the organized system of apparatus, appliances, employees, etc., for supplying some accommodation required by the public: a television repair service.
5. the supplying or a supplier of public communication and transportation: telephone service; bus service.
6. the performance of duties or the duties performed as or by a waiter or servant; occupation or employment as a waiter or servant.
7. employment in any duties or work for a person, organization, government, etc.
8. a department of public employment, an administrative division of a government, or the body of public servants in it: the diplomatic service.
9. the duty or work of public servants.
10. the serving of a sovereign, state, or government in some official capacity.
11. Military .
a. the armed forces: in the service.
b. a branch of the armed forces, as the army or navy: Which service were you in during the war?
12. Ordnance . the actions required in loading and firing a cannon: service of the piece.
13. Often, services. the performance of any duties or work for another; helpful or professional activity: medical services.
14. something made or done by a commercial organization for the public benefit and without regard to direct profit: Certain books are published at a loss as a public service.
15. Also called divine service. public religious worship according to prescribed form and order.
16. a ritual or form prescribed for public worship or for some particular occasion: the marriage service.
17. the serving of god by obedience, piety, etc.: voluntary service.
18. a musical setting of the sung portions of a liturgy.
19. a set of dishes, utensils, etc., for general table use or for particular use: a tea service; service for eight.
20. answering service.
21. Law . the serving of a process or writ upon a person.
22. Nautical . tarred spun yarn or other small stuff for covering the exterior of a rope.
23. (in tennis, badminton, handball, etc.)
a. the act or manner of putting the ball or shuttlecock into play; serve.
b. the ball or shuttlecock as put into play.
24. the mating of a female animal with the male.
There are others; and it is very interesting that none of those definitions of a SERVICE seems to align with yours.
This thing is a product; the purchase of which leads to one being #24'ed by autodesk.