What the distinguishing factor between 'contract of service' and contract for service?

The distinguishing of contract of service and contract for service is importation different legal terms under different master.

contract of service

employee and employer both side need to contribution the MPF
employee subject to salary tax
entitle claim under "EO" benefits
employer subject liability for tort
under "EO" protection
claim the salary base the "EO"

contract for service
MPF contribution by (S)he
subject to profit tax
need to obtain "BR"
all gain / loss take by own
claim the receiable by court