A contract of exclusive distribution is considered a provision of services because the distributor performs a remunerated activity, even if the remuneration is not monetary.

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The essential idea is that a contract is a provision of services when one party undertakes a defined activity in exchange for compensation. In an exclusive distribution arrangement, the distributor commits to promoting, developing markets, and selling the manufacturer's products within a defined territory. This is an ongoing activity performed for the benefit of the other party, and it is compensated. The form of that compensation need not be cash; in-kind or non-monetary benefits still count as remuneration. Therefore, even if the remuneration is not monetary, the contract falls under the provision of services. The extra conditions like a minimum sales target or the distributor also manufacturing goods do not change this classification; they merely add details about performance or scope, not the fundamental fact that the distributor is being paid for performing an activity.