Service tax exemption

Dear Members.... i want ur valuable guidance regarding service tax exemption ..

            My friend is running a pvt ltd co. providing business development services ( Tele marketing , fax, email marketing etc) to us based company . His turnover is near about 1.5 cr p.a

     So my query is....

     1.  what type of exemptions will be applicable to him ?

     2. What are the precautions he has to take to reduce the service tax ?

Some one has told about Rule 6 provision in service tax. But we dont have an idea about the provisions of Rule 6.

So, plz plz guide me in this regard ..... Thanq friends.