Although the companies/establishment engaged in software services, as has been held by some of the High Courts as well as the Supreme Court, are not "factories" covered under the Factories Act 1948, yet, such establishments are coverable under the Shops and Commercial Establishment of the State and may fall under the category of "industry" within the meaning of the Industrial Disputes Act 1947 and the provisions of the Act 1947 would apply. However, you can refer specif query to me. My mobile No. is 8077779793 - S.K. Mittal, Labour Law Expert.