RENTAL SERVICES INVOLVING THE RENTAL TO THIRD PARTIES OF STEEL SHEET PILING, PIPE PILING, H-BEARING PILES, LIGHTWEIGHT PILING, AND PILE HAMMERS AND EXTRACTORS; PIPE PROCESSING SERVICES RENDERED IN CONNECTION WITH THE SALE OF PIPE AND PIPE VALVES AND FITTINGS AND INCLUDING PIPE CUTTING, BENDING, THREADING, COATING, AND WRAPPING; AND TRACK-REMOVAL SERVICES INCLUDING THE TAKING UP AND REMOVAL OF RAILS, TIES, AND BALLAST OF INDUSTRIAL SIDINGS AND IN-PLANT TRACKAGE