Fang (2003) has suggested that the famed Toyota Production System (TPS) that was established by the famous Taiichi Ohno has been applied to all aspects of the outsourcing model. The authors have defined Off shoring as the relocation or creating afresh, the infrastructure and processes from one country to another. Off shoring may be utilized for the transplanting of production, services, backend services, call centre operations, help desk support and other business functions. Outsourcing is the process of procuring core and non core business function and services from suitable vendors. The term outsourcing includes parts ad spares manufacturing, procurement of raw materials, finished goods, apparel, automobile components, outsourcing of intellectual work such as market research and others.