Services provided for the construction of Post office building

[CASeetharaman KC]

Would services provided for the construction of Post office building fall under " Commercial or Industrial Construction Service" given that Post office is a service of the Governement of India and not a commercial organisation?

AI Summary

Government service exemption: construction of post office buildings not liable to service tax as commercial construction.
Construction services for a post office do not qualify as Commercial or Industrial Construction Service for service tax because a post office is a statutory government service; consequently construction of post office premises is treated as public infrastructure for a governmental function and falls outside service tax liability despite money consideration or tariffed charges.