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    <description>The nature of the services had not been clearly ascertained from the existing record, and the lower authorities had decided the matter without the benefit of the relevant Larger Bench ruling. In these circumstances, the demand could not be sustained on the existing adjudication. The impugned order was set aside and the matter was remanded to the original authority for fresh adjudication after applying the Larger Bench decision to the facts and giving the appellant a reasonable opportunity of hearing.</description>
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      <description>The nature of the services had not been clearly ascertained from the existing record, and the lower authorities had decided the matter without the benefit of the relevant Larger Bench ruling. In these circumstances, the demand could not be sustained on the existing adjudication. The impugned order was set aside and the matter was remanded to the original authority for fresh adjudication after applying the Larger Bench decision to the facts and giving the appellant a reasonable opportunity of hearing.</description>
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