Excluded Services
Services not provided "at a distance"
1. Services provided for in the physical presence of the provider and the recipient, even if they involve the use of electronic devices such as -
(a) medical examinations or treatments at a doctor's surgery using electronic equipment where the patient is physically present,
(b) consultation of an electronic catalogue in a shop with the customer on site,
(c) plane ticket reservation at a travel agency in the physical presence of the customer by means of a network of computers,
(d) electronic games made available in a video arcade where the customer is physically present.
Services not provided "by electronic means"
(1) Services having material content even though provided via electronic devices such as -
(a) automatic cash or ticket dispensing machines (banknotes, rail tickets),
(b) access to road networks, car parks, etc., charging for use even if there are electronic devices at the entrance or exit controlling
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