2013 (12) TMI 430

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..... ating authority may be held to be ‘prima facie’ applicable. In the present case, the agreement between the appellants and the receiver is for transporting the vehicle manufactured by them on principal to principal basis and for a consideration, which is based upon the per km run of the vehicle. As such, at this prima facie stage, we agree with learned Advocate that that the activity undertaken by .....

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..... transport the tractors manufactured by M/s. Punjab Tractors Ltd. to their depots located at various places. The appellants have engaged their own drivers for conducting the said activity. The rates involved between the appellants and M/s. Punjab Tractors Ltd. are on per km basis and inclusive of expenses required to be incurred in transportation of such vehicles i.e. price of the diesel, driver s .....

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..... gory of manpower recruitment or supply agency. 4. After careful consideration of submissions of both sides, we find that appellants are not merely supplying the drivers to the M/s. Punjab Tractors Ltd. in which case the letter referred to by the adjudicating authority may be held to be prima facie applicable. In the present case, the agreement between the appellants and the receiver is for tra .....

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