TDS under 194H on personal Payments

Sir,
I had a doubt in section 194H,
If a person having t/o>1cr in the PFY makes a payment of brokerage (Personal in nature) then whether the liability to deduct TDS would be attracted

Also sir, if no TDS has to be deducted in the above case, whether there is any case law supporting the non deduction of TDS for personal payments under 194H.