Clean Fuels of Indiana, Inc. is a fuel filtration and tank cleaning company. In December 2014, a Clean Fuels employee was found unresponsive and later died from gasoline inhalation while cleaning tanks at a construction site in Daytona Beach, Florida. Following the incident, the Occupational Safety and Health Administration conducted an inspection and issued Clean Fuels an 11-item serious citation. The only issue before us is whether Administrative Law Judge Heather A. Joys erred in finding that the cited general industry standards in four of these citation items—Item 1 (failure to guard an open manhole) and Items 3a-3c (permit-required confined spaces)—apply to Clean Fuels’ work at the construction site. Specifically, the judge rejected the company’s argument that it was engaged in construction work and affirmed all but one of these items as violations of the cited general industry standards with a penalty of $6,600. For the following reasons, we reverse the judge and vacate all four citation items.