Cleaning services: fumigation of export cargo does not meet the statutory cleaning-services definition and is not taxable as such. Fumigation of export cargo, including agricultural or horticultural produce whether loaded into containers or otherwise, does not fall within the statutory definition of cleaning services under the Finance Act, 1994, since that definition is limited to cleaning of objects or premises associated with commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs; notifications exempting specialised container cleaning do not alter the statutory scope.