2008 (5) TMI 162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntion that appellant does not have a relationship of principal to principal as claimed, is acceptable – at prima facie stage, appellants are covered under the category of ‘Manpower Recruitment Agency’ – stay partly granted - ST/420/2007 - 484/2008 - Dated:- 21-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Dayanand, Chartered Accountant, for the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xamined the agreement between M/s. Wipro Technologies and M/s. Digital Equipment (India) Ltd. and they noticed several features of the agreement which indicates that the appellant cannot be considered as 'Manpower Supply Agent' as claimed by them and they are required to be brought under the category of 'Manpower Recruitment Agent'. The Commissioner (A) has also noted the definition of 'recruit' a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ace. The relationship between the client and employees is not that of employer and employee but principal to principal basis. He submits that demands are also time-barred and taken plea of financial hardship. 5. The learned SDR takes us through the order and submits that the terms of the agreement clearly disclose that the clients have rights on the services of the employee and they are recrui .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X