MVAT: Manpower Agreement for Maintenance Services is not Sale Contract

Atos India Private Limited Vs State of Maharashtra (Bombay High Court) Bombay High Court held that an agreement for providing manpower to perform maintenance services is not a contract of sale but is a contract for service under the provisions of the Maharashtra Value Added Tax Act, 2002. Facts- Appellant is engaged in providing services relating to repair and maintenance of software. Appellant had executed an agreement with one QAD India Private Limited (QAD) to provide manpower to perform maintenance services as desired by QAD in relation to Enterprise Resource Planning (ERP) software called...