Applicability of rcm-small service provider

As I understand, the exemption limit of Rs.10 lacs is not applicable under RCM. Hence whoever liable to pay, is required to pay.

Then this 10 lacs exemption of Turnover is avaiable only for Business entity availing legal service.

Since it is exepted by mega notification no 25/2012-ST.

My doubt since this exemption is withdrawn w.r.t Senior Advocates.

So legal services provided by other local advocates will continue to be exempted & RCM will continue for same.

& RCM wont be applicable if service is provided by senior advocates,.