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15. We have gone through the judgment of the Coordinate Bench in the case of Sakri IT Solutions Pvt Ltd Vs ADG (supra), wherein, the facts are ST/26154/2013 more or less identical and where the assessee had entered into a distribution agreement with Kaspersky Lab UK Ltd, who granted a non- exclusive intellectual property right to distribute products to end users directly or through sub-sellers and under the said agreement Kaspersky Lab UK Ltd delivered products in electronic form via electronic transmission channel and also sent unique key files to appellant that authorizes installation and use of product by end users. The Tribunal has gone through various submissions on the issue as to whether the said transaction can be considered as transaction involving service or it can be considered as transaction of sale of goods. In this case, the only difference was that Kaspersky Anti-Virus software was supplied in CD form. The Tribunal also examined the EULA. They have gone through the judgment in the case of Quick Heal Technologies Ltd (supra), wherein the Tribunal had examined similar issue and, inter alia, held that Anti-Virus software developed by the appellant is complete in itself to prevent virus in the computer system. There is no interactivity taking place nor there is any requirement of giving any command to the software to perform its function of detecting and removing virus from the computer system. Therefore, no service tax was leviable under section 65(105)(zzzze). It also took into account the judgment of Hon'ble Supreme Court in the case of Tata Consultancy Services Vs State of Andhra Pradesh [2005 (1) SCC 308], wherein, it was held that canned software supplied in CDs would be goods chargeable to sales tax/VAT and no service tax can be levied. Essentially, this judgment held, taking into account the nature of the product as also the EULA, that transaction would amount to deemed sale. Further, on appeal filed by the department, Hon'ble Supreme Court, while deciding the matter, inter alia, upheld the view of the Tribunal that right to use software would amount to deemed sale. Therefore, having regards to various judgments in this regard, the Tribunal formulated the issue as under: