An advocate running a consultancy firm (where he/she provides various services, like Tax, BOA, Legal Counselling and the turnover is less than 9 lakh, is he/she liable to register and pay for service tax in this case.
There is an exemption for small service providers whose gross receipts are less than 10 Lac per year. Apart from this I think the services rendered by an individual advocate is not liable to tax . I shall confirm that later.
In my view A Individual & A Partnership Firm not eligible to pay and collection in way of Advocacy & consultancy and the receiver of the service is liable to pay service tax under reverse charge mechanism.