Service tax query- renting of immovable propery

Hi All 

Can anybody please clarify  the following issue With regard to Reverse Charge Mechanism- Renting of immovable property ??

Will the reverse charge mechanism applies in the following case?

IN case of renting of immovable property BY Government as a part of support service provided TO BUSINESS ENTITY located in taxable territory.

I follow Bangar book for IDT there I could nt get clarity in this issue bcz I found contraversy in the following two issues.

1. When explaing renting of immovable propery , It's give that,

IN case of renting of immovable property BY Government as a part of support service provided TO BUSINESS ENTITY located in taxable territory,reverse charge mechanism will aplly and peson liable to pay service tax shall be the business entity. ( page no. 19.5 para H) 

So by this here taxable in the hands of Business entity

2. When expalining reverse charge mechanism its give that 

In case service provided or agreed to be provided by Government or LA by of support services except,

i)renting of immovable property and 

ii) services specified in subsec i, ii , iii of Sec 66D of finance Act, 

to any business entity located in the taxable territory , Person liable to pay service tax is recipient of such service (pg no 18.2 ,1st line)

i.e business entity.

So my doubt is"EXCEPT" is given for immovable propery . So this is the contraversy . is the Business entity not liable to S.T by reverse charge mechanism for immovable property?? Please answer me