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TMI Blog2016 (1) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... r by any pronouncement on the basis of which it could be said that in a given eventuality, it would be characterized as employer-employee relationship. Such relationship depends upon several factors taken together. Even the Apex Court in Workmen of Nilgiri Coop. Market Society Limited v. State of Tamil Nadu and others, (2004 (2) TMI 688 - SUPREME COURT) observed that the question whether the relationship between the parties is one of the employer and employee is a pure question of fact. The control test and the organization test are not the only factors whereas several other factors viz. who is the appointing authority; who is pay master; who can dismiss; how long alternative service lasts; the extent of control and supervision; the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be noticed. The appellant was engaged as a contractor on contractual basis by South East Marine Engineering and Construction Ltd. vide letters dated 13.7.2005 (Annexure A-1) and dated 14.11.2005 (Annexure A-2). Vide letter dated 14.2.2006 (Annexure A-3), the appellant was again re-engaged by the said company. He was also engaged by Dolphin Offshore Enterprises vide letter dated 9.2.2004 (Annexure A-4) and the said contract was further extended vide letter dated 6.6.2004 (Annexure A-5). The TDS certificate, Annexure A-6, was issued to the appellant by the said company after deducting the tax at source under Section 194J of the Act. The appellant filed his return for the assessment year 2006-07 on 25.8.2006 declaring the income at ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal fact finding authority has not recorded any such clear finding of fact regarding 'contract of service' or 'contract for service' between the appellantassessee and SEAMEC Ltd. and DOE Ltd. based on guiding principles enunciated in M/s Ivy Health Life Services Pvt. Ltd.'s case (supra) . It was, thus, contended that in such circumstances it would be just and appropriate that the matter is remitted back to the Tribunal to decide afresh keeping in view the principles of law laid down in M/s Ivy Health Life Services Pvt. Ltd.'s case (supra). 5. On the other hand, learned counsel for the revenue supported the order passed by the Tribunal. 6. We have heard learned counsel for the parties and find force in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvision; the nature of the job e.g. Whether it is professional or skilled work; nature of establishment and the right to reject, are also required to be scanned before arriving at the conclusion of the employer-employee relations. This Court had recorded as under:- 9. To resolve the controversy raised in these appeals, necessarily, it will be required to be seen whether the agreement between the assessee and the concerned doctors was a 'contract for service' or a 'contract of service'. In case, it is 'contract for service', the income of the doctors would fall under the head 'income from business or profession' whereas under 'contract of service, it would partake the character of salary which is depen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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