No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]

CESTAT ruled that service tax is not payable on Section 194J income below Rs. 10 lakh, upholding the exemption under Notification No. 33/2012
Service tax - Section 194J - Income tax India - taxscan

The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench, ruled that service tax is not payable on income declared under Section 194J of the Income Tax Act if the amount received is below the Rs. 10 lakh threshold as per the exemption granted under Notification No. 33/2012 dated…

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