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of <h1>Ginning and pressing cotton are exempt from service tax under Notification No.14/2004-ST as part of textile processing.</h1> The circular clarifies that the processes of ginning and pressing cotton do not constitute manufacturing. When these processes are performed for or on behalf of a principal or client, they fall under 'business auxiliary service.' However, under notification No.14/2004-ST, dated 10.09.2004, there is an exemption for the production or processing of goods related to textile processing. Since cotton fiber qualifies as a textile material, ginning and pressing are exempt from service tax.
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