Case of Protego Services LLP, AAR Gujarat Ruling Dated 26th June 2025. It ruled that applicant is not eligible for exemption as per serial no. 66(b)(i) and (ii) of the notification No. 12/2017 dated 28th June 2017 in respect of transportation services and catering services, provided to the students exclusively on behalf of the school wherein the applicant is charging fees from the students directly.