Service tax on tax consultants

Before July 1,2012 it was not applicable because earlier only the persons providing A/c and Taxation services in the form of Practising CA CS CMA were liable , but due to introduction of taxing services on comprehensive basis (taxing all services except falling under negative list or specifically exempt)

As per my knowledge the A/c & Taxation services are not in negative list , so from July12 onwards they would be taxable under "Bundled category of services" irrespective of the fact that who is the service provider and receiver. However exemption upto Rs. 10 lacs will be available in case of small serv provider.