"A" is an establishment covered under E.S.I.C. Act and "B" is an outside agency specialized in doing some specified job. "A" carried out some job work from "B". "B" has performed the jobwork with it's own manpower in it's own premises and submitted a Bill/ Charge of Rs. 50 Lakhs for its services rendered to "A". "A" shown the amount of "B" i.e. Rs. 50 Lakhs in their Books of Account as Processing Charge.
Whether "A" is liable to pay E.S.I. Contribution on this said amount???
Please quote your reply with the support of latest Judgement of Apex Court...