Serive tax

Dear sir,

One of my friend is in construction business. He has taken service " Construction services other than Residential complex including Commercial /Industrial building or civil structure"

He is paying service tax on 33 percent.

Now my query is as per new abatements ... is he is payable to pay service tax on 33 percent.

IF SO WHAT IS THE ABATEMENT NUMBER AND NOTIFICATION NUMBER PLS.. TELL ME

VERY URGENT

THANKS