Held - It is evident that the affiliation services provided by the applicant enables the said institution to conduct the course/programme and do not relate to the admission of students to such course/programme in the said institutions or conduct of examination for such admission in the said institution. Also, the exempted services on the conduct of examination is that related to the admission to the such institution and not related to the exam.....

Held - A perusal of the pan-A, B & C of schedule-I appended to the copy of proposed agreement submitted on record, reveals the type of services as mentioned in part-B and part-C or the schedule-I are the services which are proposed to the provided by the applicant.

Since the above services are for conducting the IELTS exams and are so bundled with each other that these can not have an independent existence and therefore these are com.....