TMI Blog2013 (11) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... es relating to deliverables and quality of work in the contracts but these by themselves do not indicate that the appellants are providing information technology software services to TCS and Infosys - Any person or organization obtaining skilled personnel had to ensure that such men deliver work of standard quality - No one would employ a person who was not skilled enough and no one would pay for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds followed by the appellants for collecting the service charges from their customers. According to him, what they are providing is only IT services and while providing such services they provide the manpower and payment is received in the form of fixed fees or time and material basis. As regards the payments received in the form of fixed fees, no demand has been made. However for the same type of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Tribunal in the case of M/s. Sasken Communications Technologies Ltd. vide Misc. Order No.25466/2013 dated 27.3.2013 wherein in a similar situation, this Tribunal had required the appellant to deposit Rs.1.25 crore as against the total demand of Rs.12.84 crores, while rendering this decision similar other decisions had also been considered. 4. Having regard to the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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