Building construction and repair services rendered by contractors and subcontractors in the construction or making of permanent buildings, roads, bridges, dams and power plants, in the restoration of-buildings, roads, bridges, dams and power plants and objects to their original condition, and in the preservation of buildings and objects without altering their physical or chemical properties, namely, the construction and repair of buildings, roads, bridges, dams and power plants; services auxiliary to construction services, namely, the rental of hand and power tools and construction equipment, and, the service of maintenance in the nature of machinery maintenance and repair; services auxiliary to construction services, namely, managing in the nature of supervision of construction projects, advising about construction projects, consulting about construction projects, and developing construction projects in the nature of planning and laying out of residential and/or commercial communities

Treatment of materials services, namely, processing and transformation of steel for the account of another person or entity in the nature of custom steel rolling and fabrication