Mobile apps advertisement income - service tax applicable?

Dear Gautam

Selling of space or time slots for advertisements other than advertisements
broadcast by radio or television is covered by negative list and hence advertisement income is not taxable under servicee tax in your case.

However if you are designing the add and make availalbe space also on your apps then some portion is taxable.

In case you need any further clarification you may contact me at ashokgarg82 @ gmail.com.

Agree with views of CA Ashok Ji..

Thanks a lot Ashok Agrawal and Manoj Agarwal.
This has cleared my doubt.

The ads get served by a third party ad provider and I have no direct contract with the advertisers.