Exemption of notification no. 33/2012 with abatment

Dear Brother,

Assessee is Small Service Provider and  engaged in construction of Residential complex having carpat area is less than 2000 sq feet and eligible for 75% abatment.

This is the first year of assessee and gross receipts is Rs. 25 lacs. after taking benefit of abatment @ 75% i.e. Rs. 18.75 lacs, his remasing taxable service is Rs. 6.25 lacs. Can assessee take the exemption of Rs. 6.25 lacs as small service provider vide notificationNo. 33/2012 ?

or First he has to take exemption of Rs 10.00 lacs as small service provider vide notification No. 33/2012 and on remaing 15.00 lacs he should take abatment @ 75% of Rs.11.25 lacs and on Balance Rs. 3.75 lacs he should pay the service tax.

Please advice which option is corrrect .