This kind of question should be asked to certification bodies while determining the scope of the quality management system. According to my experience, different certification bodies have different interpretations. My answer is based on the specificity of the scope of the management system. If the scope is very clear and with "closed" borders, for example, collection of hospital waste, or collection of solid urban waste, clause 8.3 is not applicable. The service is already defined in advance.
However, if the scope is more general and with "open" borders, for example, waste collection. Therefore, clause 8.3 is applicable. The company today may be doing the collection of solid urban waste and, later, decide that there is an interesting business opportunity and grow for the collection of a certain type of industrial waste. That service expansion must be designed with the help of clause 8.3.
The following material will provide you more information about exclusions: