Service tax & tds

Sir,

In case of works contract service 60% abatement is provided where works contract is for execution of original works i.e 12.36% - 60% =4.944%

while in case of construction services where building,commercial complex, civil structure is constructed then 70% abatement is available i.e.12.36-70%=3.71% but if u r constructing residential unit having carpet area less than 2000 square feet and amount charged is less than 1 crore then 75% abatement is available.