Business auxiliary service exemption excludes specified input, production and ancillary services in agriculture, printing and textiles from service tax. Exemption relieves taxable services provided to a client by any person in relation to business auxiliary service-where such services involve procurement of inputs, production or processing of goods for or on behalf of the client, provision of services on behalf of the client, or incidental or auxiliary services-and provided in relation to agriculture, printing, textile processing or education, from the whole of the service tax leviable under the Finance Act.