1. What you had referred earlier and present query are based on different aspects. Earlier it was whether SSP limit should be calculated based on total taxable value or abated value. Theoretical Answer is Total Taxable value.
2. In this query, as I understand from the figures is: when assessee crosses SSP limit first time, on what value the tax will be applicable? 30 lakhs total service value, or after crossing the limit of 10 lakhs; i.e. 20 lakhs. (here question about abatement sees to be silent) Confirm with E-sahaayataa, it could even be 4.5% of 20 lakhs.