Reverse charge

As per notifiaction 30/2012, service of renting of immovable property by government to a business entity shall not be taxable under reverse charge. Normal provisions of taxability shall arise, i.e. government as service provider shall be liable to pay service tax.

Although support services by government to business entity are taxable under RCM but certain services, including renting of immovable property, is not covered by RCM. 

I agree with Rashmi...

please find attached a document explaining the same in detail

Agree..No RCM on Renting of Immovable Property by Government as support service to business entity.