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Business auxiliary service: cotton ginning and pressing treated as services but covered by textile-processing exemption from service tax. Ginning and pressing of cotton do not amount to manufacture and, when undertaken for or on behalf of a client, constitute business auxiliary service; however, those processes are exempt from service tax under the textile-processing exemption since cotton fibre is a textile material and ginning/pressing are forms of processing.
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Provisions expressly mentioned in the judgment/order text.
Business auxiliary service: cotton ginning and pressing treated as services but covered by textile-processing exemption from service tax.
Ginning and pressing of cotton do not amount to manufacture and, when undertaken for or on behalf of a client, constitute business auxiliary service; however, those processes are exempt from service tax under the textile-processing exemption since cotton fibre is a textile material and ginning/pressing are forms of processing.
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