ATOS INDIA PRIVATE LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The appeal was admitted on 8/12/2015 and the following four questions of law were framed :

(2.) Appellant is engaged in providing services relating to repair and maintenance of software. Appellant holds Service Tax Registration bearing No.AAACO2461JST001. Appellant is also registered under the provisions of the Maharashtra Value Added Tax Act, 2002 (the MVAT Act) bearing TIN 27120364214V.

(3.) 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 MFG/PRO. The agreement was for the period 1/1/2006 to 31/12/2006. The agreement provided the scope of work. Under the agreement, appellant was to provide to QAD a team of 9 employees to perform services at the rate of US $ 4200 per person per month.