P.G. Chacko, Judicial Member - This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include an amount of Rs. 3,83,69,417/- demanded towards service tax and education cesses for the period from October 2004 to May 2007. The demand for the period upto 15-6-2005 is under the head "Construction Services" and rest of the demand is under the head "Commercial or Industrial Construction Services". On a perusal of the records, we fold that the demand is on a taxable value of Rs. 36,50,64,556/- which represents the commercial consideration received by the appellant from the State Bank of India (service recipient) for the "Site Installation Services" provided to the Sank in relation to supply, installation and commissioning of Automated Teller Machines (ATM) for the Bank in different parts of the country during the said period. This activity was undertaken by the appellant under an Agreement called "Master Solutions Agreement" dated 19-4-2003 which was renewed on the same terms and conditions for subsequent periods. On a perusal of this Agreement (copy available on record), we find that this Agreement between the appellant and SBI covered broadly the following services :

(i) Supplying, installing, commissioning and maintaining ATMs totalling to about 1500.

(ii) Site installation services

(iii) Managed services

Addendum C to this Agreement laid down the scope of 'site installation service' and enumerated the various aspects of this service as follows :

Project management

Site planning meetings and liaison with SBI's departments as required

Site surveys including transport surveys for delivery which may include feasibility studies

Management of sub-contractors to supply services in readiness for the installation

Single point of contact with proactive escalation

The Agreement covered a few other services also including 'Maintenance Services'. The learned consultant for the appellant submits that the appellant paid service tax on the 'maintenance services' covered by the above Agreement. Addendum C also laid down the rates and other payment terms in respect of 'site installation services'. Clause 6.1 of Addendum C indicates leviability of service tax and works contract tax on the activity. It was also stipulated that the appellant would be entitled to charge additional service tax as applicable. It was further stipulated that any increase in service tax would be borne by the Bank and any benefit of decrease would also be passed on to the Bank. It further appears from the records that the department had demanded service tax from the appellant under two other heads viz. 'Commissioning or Installation Services' and 'Business Auxiliary Services' for an earlier period which partly overlaps with the present period of dispute. That demand was raised in a show-cause notice dated 17-4-2006 and the same was contested by the appellant. That dispute eventually came up before this Tribunal and the demand came to be set aside vide Final Order No. 610/2008, dated 16-5-2008 NCR Corpn. India (P.) Ltd. v. CST [2008] 16 STT 173 (Bang. - CESTAT). The present dispute pertains to the 'site installation services' rendered by the appellant to the SBI under "Master Solutions Agreement". The learned consultant submits that the entire activity undertaken by the appellant was in the nature of "Turnkey Project" and hence classifiable as 'works contract service'. As this service was not taxable during the period of dispute, the present demand of service tax under a different head is also not sustainable. It is further submitted that all the relevant information was gathered from the appellant by the department as early as in May 2004 and, therefore, the allegation of suppression of facts with intention to evade payment of service tax is not sustainable. In this connection, the learned consultant refers to copies of certain Summons issued to them in May 200