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Service tax is levied on civil work carried out by govt.psu?

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(Querist)
03 July 2012 I want to know , whether service tax is levied if a govt.PSU is carried out civil work i.e. construction of a building for defence department of india.if, levied or not levied under which clause.

The inf. is most required for me. i am very much thankful to replier well in advance. please.........!
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
03 July 2012 Service tax is not applicable on services provided for construction of building for defence department of India.
It is specifically exempted from service tax.
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Rajendra Somaiya

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Rajendra Somaiya (Querist)
04 July 2012 Sir,
Will u be kind enough to let me know "the clause" please.
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