Show Cause Notice Invalid: Payment Based on Work Volume, Not Manpower; Principal Manages ESI and EPF Duties.

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....Classification of services - supply of manpower services or not - an agreement for execution of various works for the principal–CPP wherein payment for such work is based on the volume of the work executed and not according to the number of workman deployed - discharged of ESI Act and EPF by the principal does not lead to the inevitable conclusion that the appellant has supplied labourers - SCN not maintainable....