Since Google is both the service provider for the client browser and also provides last-mile internet services; they would fit the definition of a supposed neutral ISP but also neutral for applications and services further up the OSI stack.

Net neutrality is not just a service provider concept but has been viewed this way in the cases service providers have tried to game the system. It also encompasses the concept of an open internet; the neutrality of data is data and presentation, or lack of to the client is defined by open standards, not the desires of any one party.