https://www.taxtmi.com/circulars?id=5429 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. en-us Wed, 13 Dec 2006 00:00:00 +0530 Mon, 09 Jan 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5429 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. Circulars Service Tax Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5429