Applicable of service tax on money changing facility

Dear Friends

Is service tax applicable on money changing facility provided by Banks in India?

In Budget 2012 changes made in the Service Tax, the definition of "Service" specifically excludes "any transaction in money".

However if seperate consideration is charged for money changing facility it is taxable. But how the valuation of such consideration be done?? In lot of case no seperate considerations are charged instead it is adjusted in the charging rate itself and recovered from the customer..

Plz guide