Profeesional service with material

Since as per Finance act abatement is not excluded in Aggregate value of services like exemption, hence the same will be included in services. 

If Aggregate value of Taxable Services provided are More than 10 lakh during Current Financial year and Less or equal to than 10 lakh in Preceding Financial  Year then Service tax is applicable after 10 lakh

Hence calculation in my view will be 

(24 Lacs-10 Lacs) =14 Lacs *40%=Rs 560000*12.36%=Rs 69,216.

Still you can have a second view about it

If abatement is applicable to architect, kindly confirm.

There is no abatement for providing architect services in N/N-26/2012. Do you mean he is providing builder/contractor services of construction? Kindly clearify the nature of service.

The small scale exemption is available to you and hence the ST will be payale on Rs.14 only.I assume that this is first year in operation.This appears to be a work contract so you will also get the abatement on taxable value.