Applicability of Service tax while the work of construction has been done by the client. - Service Tax

Sir, (i) Whether the Bihar State Building Construction Corporation, Patna is not a Government body and construction of primary health centre under agreement executed with them is not an exempted service under the mega exemption notification no. 25/2012-ST dated 20.06.2012 . (ii) Whether the construction of Buniyadi Kendra under agreement with Bihar State Building Construction Corporation, Patna is not exempted for service tax liability under notification no. 25/2012-ST dated 20.06.2012 . (iii) Whether the construction of 5000 mt peb godown under agreement with Bihar State Building Construction Corporation, Patna is not exempted from Service Tax under agreement executed with Bihar State Building Construction Corporation, Patna. My client has given service by way of construction of the above mentioned building under the agreement executed with the BSBCCL, Patna a few of the agreement was executed before 01.03.2015 and two agreement was executed after 01.03.2015. But the department has not accepted the submission and calculated the tax on full amount received by the client from the BSBCCL, Patna however, they service provided by the client fall under the exemption notification and liable to be given benefit of exemption but the department has not considered the submission.