2014 (1) TMI 716

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..... ellant - First rule of most specific nature of service to fall under specific activity prescribed by law under Section 65A(2)(a) is answer to the question. Looking to the scope of the activity carried out by the respondent as depicted in work order and that was examined by the learned Commissioner (Appeals) we are of the view that factual circumstances of the case does not permit to disagree with .....

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..... s as claimed by the appellant . To reach to the conclusion learned Authority examined the agreement of the parties at page 7 of the appellate order. So also, photograph was examined by the Authority at page 8 thereof to hold that service provided is of transportation. To resolve the dispute we looked into provision of Section 65A as that was existed at the relevant point of time. First rule of mos .....

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