U.V.M
services relating to the construction of buildings, roads, bridges, dams or transmission lines and services of undertakings specializing in the field of construction such as those of painters, plumbers, heating installers or
roofers; services auxiliary to construction services like inspections of construction plans; services of shipbuilding,services consisting of hiring of tools or building materials, repair services, i.e., services which undertake to put any object into good condition after wear, damage, deterioration or partial destruction,