Since the inception of the WTO, the “likeness” of services and service suppliers under the GATS has been addressed by several WTO panels, but has not yet been developed into mature jurisprudence. As to “like services”, the criterion relied on by the panel of EC – Bananas III is the nature and characteristics of the services, while in China – EPS, the panel focused on competitive terms. The criterion for “like service suppliers” also varies from whether they supply like services in EC – Bananas III and Canada – Autos, to whether different treatments are solely based on the origin of suppliers. Notably, it seems that the panel of China – EPS also applied the competitive approach in deciding the likeness of service suppliers. So far, the appellate body has not yet had the opportunity to address this important legal concept. This thesis aims to probe the development of relevant jurisprudence on “likeness” under the GATS, the inconsistencies thereof and the issues unresolved as well.