Case Law Details
Case Name : Atos India Private Limited Vs State of Maharashtra (Bombay High Court)
Appeal Number : Maharashtra Value Added Tax Appeal No.21 of 2015
Date of Judgement/Order : 18/12/2023
Related Assessment Year :
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 m
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