(a)services by Government or a local authority excluding the following services to the extent they are not covered elsewhere -(i)services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;(ii)services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii)transport of goods or passengers; or(iv)support services, other than services covered under clauses (i) to (iii) above, provided to business entities;
