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    <title>CLEANING SERVICES</title>
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    <description>Cleaning activity covers cleaning and specialised cleaning of commercial or industrial buildings or of factories, plants, machinery, tanks or reservoirs therein and excludes agriculture and residential services. A service is a taxable cleaning service only if provided to another person for consideration and relates to such cleaning activity. Ash removal will qualify as cleaning only where the contractor performs the full cleaning cycle-lifting, transporting, unloading and disposing-whereas mere transportation of ash alone does not constitute cleaning.</description>
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      <description>Cleaning activity covers cleaning and specialised cleaning of commercial or industrial buildings or of factories, plants, machinery, tanks or reservoirs therein and excludes agriculture and residential services. A service is a taxable cleaning service only if provided to another person for consideration and relates to such cleaning activity. Ash removal will qualify as cleaning only where the contractor performs the full cleaning cycle-lifting, transporting, unloading and disposing-whereas mere transportation of ash alone does not constitute cleaning.</description>
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