Service Tax Exemption on Textile Processing and Agriculture

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.