Service tax on ads displayed of google adsense

Sunil (Trader)     18 January 2015

How would place of provision rules be determined for Google Adsense Publishers displaying ads on the website and how is the service classified. Is it:-
1) Displaying of ads on internet
2) Online Databas Access
3) Commission (commission on click of ad).

Will #1 above be treated as providing service outside taxable territory if provided to Google outside India and no. 2 & 3 as in taxable territory where place of provision is place of service provider?

Is the Rs.10 lakh small provider exemption available or will the service be treated as branded service?