Service tax exemption for every fy

Hi,

My client has total turnover (service charges received ) for FY 2011-12 is Rs. 32 lakhs and he availed the basic exemption of  Rs.10 lakshs and he pay the service tax for the remaining Rs.22 lakhs , For the FY 2012-13 his turnover (Service charges received ) is Rs.4 Lakhs Do he have exemoption for this year also  or he want to pay from the first amount

please clarify me

Kannan sugumaran