Among the following items, value-added tax is regarded as providing taxable services ()

A. provide catering services for employees of this unit free of charge.

B. Provide information consulting services for customers free of charge.

C. sell goods while providing free transportation services.

D. provide advertising design services for customers free of charge.

Correct answer: provide information consulting services to customers free of charge; Free sale of goods and provision of transportation services; Provide advertising design services for customers free of charge.