Service tax on online advertising: clarification needed

Dileep (Software Professional) (33 Points)

09 June 2016  

Hi All,

I understand this question has been answered earlier. However I would like to get clarification over various scenarios.

Company is a internet based advertising company registered in India as Private Limited Company. Ad servers are hosted over cloud.

Customer Type Where are ads rendered Service Tax to be Collected?
Customer resides in India Ads rendered on website viewed by Indian users only  
Customer resides in India Ads rendered on website viewed by Indian + Global users  
Customer resides abroad Ads rendered on website viewed by Indian users only  
Customer resides abroad Ads rendered on website viewed by Indian + Global users