Answer:
Mostly a service
Step-by-step explanation:
Spa operation is mostly a service, tangible goods are materials you can hold, which has physical nature and feel such as household materials, soaps, machines, cars and computers. On the other hand, services hardly involve physical goods which can be touched, it is something you offer that is not a physical good and spa operations does not involve the exchange of physical goods and as such is mostly a service industry. consultancy service is another example.