Service tax on works contract service

Hi,

BSNL (Bharat Sanchar NIgam Limited) a telecom company, has its own Civil Wing for carrying out Civil works for CREATION AND MAINTENANCE of its infrastructure, but off late they have started taking works from external Government Departments/ Universities etc.on Project Management Consultancy (PMC) basis and earning centage on the value of contract. BSNL is a 100% govt owned Company established under Comanies Act 1956.

My Question:-

Whether Civil works carried out by BSNL civil wing for other Central Govt Departments/Central Universities would be exempted under notification No 25/2012 dt 20-6-2012 under the definition of "governmental authority"

seeking reply

MANISH CHHABRA