Agreement to Provide Manpower for Maintenance is Contract of Service, not Sale under MVAT Act: Bombay HC [Read Order]

Agreement to provide manpower for maintenance is contract of service, not sale under mvat act, rules Bombay HC
By Kalyani B. Nair - On December 26, 2023 11:21 am - 2 mins read
Manpower for Maintenance - Contract of Service - MVAT Act - Bombay HC - taxscan

The Bombay High Court ruled that the agreement to provide manpower for maintenance is contract of service, not sale under the Maharashtra Value Added Tax Act, 2002 (the MVAT Act). The Appellant had executed an agreement with one QAD India Private Limited (QAD) to provide manpower to perform maintenance services as desired by QAD in…

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