Service tax exclusion for transactions in money and interest based lending, while separate banking fees remain taxable. The negative list excludes transactions in money and services of extending deposits, loans or advances when consideration is solely interest or discount, but any separate fees, administrative charges or service charges related to such transactions (including conversion, issuance, documentation, broking or card service charges) are taxable; transfers in title of securities and derivatives and inter bank foreign exchange, repos and forward/future contracts are outside service tax as transactions in goods or money, subject to tax on ancillary service charges and place of provision rules for cross border remittances.