(a)[0.12 per cent.] [Substituted (w.e.f. 1.04.2012) by Notification No.3/2012-Service Tax dated 17.03.2012.] of the gross amount of currency exchanged for an amount up to rupees 100,000, subject to the minimum amount of [rupees 30] [Substituted (w.e.f. 1.04.2012) by Notification No.3/2012-Service Tax dated 17.03.2012.] and;