JUDGMENT :

K.R. SHRIRAM, J.

1. The appeal was admitted on 8th December 2015 and the following four questions of law were framed :

(1) Whether the agreement dated 1 January 2006 between the Appellant and M/s. QAD India Private Limited is a contract of services or a contract of supply and/or sale of software by the Appellant?

(2) Whether the Tribunal erred in not following the decision of the Hon'ble Karnataka Sales Tax Tribunal in the case of M/s. IBM India Pvt. Ltd. vs. State of Karnataka [2010 (ST1) GJX 0761 TKAR] and the judgment of the Hon'ble Karnataka High Court in the case of Saskan Communication Technologies Limited vs. Joint Commissioner of Commercial Taxes [2012 (ST2) GJX 0659 KAR] which directly and squarely apply to the facts and circumstances of the present case?

(3) Whether the Tribunal, being the last fact-finding authority, erred in not taking into account the Affidavit dated 18.12.2014 as relevant evidence of conduct of the parties to the Agreement dated 1.1.2006 and to determine the nature of the services and the work performed thereunder to arrive at the correct factual position of the activity performed by the Appellant?

(4) Whether the services provided by the Appella