Service tax for electricals maintainance with local body

This query is : Resolved 

24 July 2012 VERY VERY URGENT

One of our client has its contract with local corporation in bangalore(BBMP)to maintainance and installation of street lights in its jurisdiction. whether such services provided by the assessee to the local municipal authority like mahanagar palike or local city corporation is chargable to service tax or such services provided to the local bodies are exempted...
please specify the case law if any which would help out.

24 July 2012 with effect from 01/07/2012, the service is taxable unless specifically exempted through notification.


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