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Sl.      Name of the       Specific                Remarks
No.       Customer         clauses
                        in Work Order
                                           As per Clause 2 of
                                           Exhibit A, Sasken is
                                           required to provide the
                                           following services:-
                                              a. Multimedia
                                                 application
                                                 development/custo
                                                 mization,integratio
                                                 n and testing
                                              b. B. IMS client
                                                 integration
1.    Samsung          Exhibit A-(Page        c. C. Protocol Testing
Electronics,     No.38) Clause 1-
      India Software   Service areas          d. Camera Application
      Operation        Clause 2 -                Development
                       Scope of project       e. Inveiw of the
                                                 above, it is evident
                                                 that the scope of
                                                 service is not to
                                                 supply skilled staff
                                                 as per customers
                                                 requirement. The
                                                 scope of services is
                                                 to develop a
                                                 software.
                       Clause    2   -   As per Clause 3.2,
                       Purpose of the    Sasken is responsible for
                       Project plan -    to perform the
                       (page No. 46)     development and test
      Nokia                              the solution as required
2.                     Clause   3.2    -
      Corporation                        by Nokia.
                       Responsibility of
                       Nokia         and




                                          Service Tax Appeal No.2079 of 2012



                           Developer     -
                           (Page No. 47)
                           Clause 1 -                As per Clause 1, the
                           Purpose of the           agreement is for
                           Project Order-           Software Development
3.      Nokia Networks     (Page No.53)             Subcontracting. Further
                           Clause 1 of              as per the scope of
                           Appendix 1 -             services, Sasken is
                           Project Scope -          responsible to develop
                           (Page No. 56)            and test the software.
                           Clause 1 -               As per the scope of
                           Project Scope            services, Sasken is
4.      Nokia Networks     Clause 2 -               responsible for the
                           Deliverables -           Development of Managed
                           (Page No.62)             Object Framework
                                                    Desktop.