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MVAT: Manpower Agreement for Maintenance Services is not Sale Contract
Case Law Details
- Case Name
- Atos India Private Limited Vs State of Maharashtra (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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...
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