Service Tax Query -Can anybody help

WILL THERSHOLD EXEPMPTION LIMIT OF RS. 10 LACS TO SMALL SERVICE PROVIDER IS ON THE GROSS VALUE OF BILLING (i.e. COMPOSITE BILLING OF MATERIA & LABOUR AS IN CASE OF CIVIL CONSTRUCTION CONTACTORS) OR ONLY ON THE VALUE OF TAXABLE SERVICE I.E 33% OF VALUE IN CASE OF CONSTRUCTION SERVICES

secondly suppose an assessee has provided taxabe service for rs.9.00 lacs in p.y. and after availing deduction of rs. 8.00 lacs has paid service tax on balance 01 lacs. now for the current yr they feel that total service provided would be around 10.00 lacs , could they avail exemption benefit for this yr also. will thw situation change if total value of service provided by them is*xpected at rs. 15.00 lacs