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    <title>2020 (12) TMI 793 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The court ruled that the composite supply of services provided by the University to its constituent colleges, including affiliation services, is not exempted under the relevant notification. The authority determined that affiliation services do not directly relate to admission or examination conduct, and therefore, do not fall under the exemption for educational institutions. Consequently, the University&#039;s argument that these services should be exempt under the specific notification was rejected.</description>
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      <description>The court ruled that the composite supply of services provided by the University to its constituent colleges, including affiliation services, is not exempted under the relevant notification. The authority determined that affiliation services do not directly relate to admission or examination conduct, and therefore, do not fall under the exemption for educational institutions. Consequently, the University&#039;s argument that these services should be exempt under the specific notification was rejected.</description>
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