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

No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that no service tax is leviable on income received under Section 194J of the Income Tax Act (TDS on professional or technical services) if the amount is below the ₹10 lakh threshold specified in an exemption notification. This decision clarifies the applicability of service tax on professional and technical service incomes, ensuring that small service providers falling below the prescribed threshold are exempt from service tax liability, providing relief and promoting ease of compliance.