Service tax exemption for inter-bank foreign currency transactions removes levy on bank to bank and money changer forex services under Finance Act provisions. Exempts the taxable service of inter-bank purchase and sale of foreign currency provided by one bank or money changer to another, applying to services provided to any bank (including banks located outside India) or money changer by any other bank or money changer, and relieves those inter-bank foreign currency transactions from service tax leviable under the Finance Act.