In list of services provided by government which are exempted.
There is first entry that following services of government are exempt , to which there is an exception that , we services by postal dept are not exempt if provided to a person other than central /state /local government.
This gives an impression that if postal departmental services are provided to other governmental organization it is exempted.-----1
But , there is an another entry that says services of cg/sg provided to another cg/sg are exempted.
Here it is written that this exemption is not applicable to specified services .----------------------------------2
Now, this gives an explanation that departmental postal services by government authority to another governmental authority are not exempt.
Aren't these 1 and 2 contradicting
Your interpretation is not correct. Services provided by postal department to other government entity are exempt only.
e.g. Service provided by postal department to income tax department is exempt but to other person is exempt.
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