Service Tax Exemption on Textile Processing and Agriculture

Can anybody throw light on the scope of the word "Textile Processing" and "Agriculture" as mentioned in Notification 14/2004? If any judgements are avaialble on the same; I would appreciate the citations.

 

Thanks

Salil Sheth

Replies (1)

Textile processing  would include all processes to make the textile usable example - yarn usable- dyeing, bleaching, mercerising, doubling etc.

Agricultural processing could mean those processes which are done normally by the farmer- dehusking, drying, peeling, and such similar processes.

I have not come across any case law in this reagrd but have not looked out for the same also.

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