The place of supply of the following services shall be the place where the services are physically carried out:
(a)
cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;
(b)
ancillary transport activities, such as loading, unloading, handling and similar activities;
(c)
valuations of movable tangible property or work on such property.