Service tax on legal service of advocate

Assuming that the turnover of your company is more than Rs. 10 Lacs(hence, the same is not exempt under mega exemption- N/N 25/2012-ST, entry no. 6(b)). 

Accordingly, in first case, the reverse charge liability shall arise on account of company by virtue of N/N 30/2012-ST, since in case of reverse charge, the threshold limit of Rs. 10 lacs(as available by N.N 33/2012) is not allowed for reverse charge.

In second case, since the amount is not paid to an advocate, hence no reverse charge shall apply.

Dear Sumitji,

What is the defination of advocate in service tax, an advocate should  have certificate or a practicener is also count as advocate.

I would like to ask if invoice issued by praticener of advocate will be applicable for service tax on legal service.

Thanks 

Lalit Sangani