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?