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    <title>Taxability of cleaning &amp; disposal of garbage activity</title>
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    <description>The definition of cleaning activity covers cleaning of commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs and excludes agricultural services; cleaning ships and disposing of shipboard garbage do not fall within those categories and therefore are not taxable as cleaning activity, being treated as exempt for the time.</description>
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      <description>The definition of cleaning activity covers cleaning of commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs and excludes agricultural services; cleaning ships and disposing of shipboard garbage do not fall within those categories and therefore are not taxable as cleaning activity, being treated as exempt for the time.</description>
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