2010 (12) TMI 89

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....or appellant Shri S.M. Vaidya, Authorised Representative (JDR), for respondent Per: Chittaranjan Satapathy, Technical Member Heard both sides. 2. We find that in this case the lower appellate authority has rejected the appeal before him, with the following observation:- The word investigation is playing a major role.  This word is appearing in the definition of Security Service....

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....onsidered the points raised by the appellants and has not passed a speaking order.  The appellants were clearly providing insurance auxiliary services to their clients who are insurance companies.  The same cannot be categorized as security services by any stretch of imagination.  The lower appellate authority brands the services provided by the appellants as security service becaus....