Kindly Answer at the Earliest

Hello All,

                Want to know the calcualtion of  Service tax when there is a abtament for  a service:

1.Option 1: When there is a 50% abatement for a service 

Service Value: Rs.1000/-

Can i calculalte 5% on Rs.1000/- (Directly then Add Education and Secondary Education Cess)

Or

2. Option 2: Rs.1000/-

Calculate 50% on the above Value then on Rs.500/- calculate 10 % and 2% , 1%.

Kinldy comment on the above options