Classification of service — In the instant application, the applicant were awarded a contract by the Bihar School Educational Board for scanning of OMR Flying slip, OMR Marks Foil, OMR attendance sheet, OMR absentee sheet and finalisation of data. the applicant sought Advance Ruling in respect of the question that Whether the services performed by them are exempted by virtue of item (b) of Sr. No. 66 of Notification No.12/2017-CT (R) dated 28.06.2017? Held that— Examination is an incomplete activity without assessment. Scanning of answer sheets and quantifying marks is an essential part albeit main objective of the examination process. Educational institutions or the examinees do not look at these activities in isolation. We therefore observe that the stated activity of the applicant is exempted by virtue of Sr. No.66 of Notification No.12/2017-CT (R) dated 28.06.2017. — Datacon Technologies, In Re… [2020] 28 TAXLOK.COM 035 (AAR-Karnataka)