Is acquiring money from issue of common stock considered service revenue?

TURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYTURKEY - TURKEY - TURKEYVV