Exemption for IT software services on retail-priced media subject to duty-paid and invoice declaration conditions apply. Exempts service in relation to Information Technology Software recorded on media bearing the retail sale price from service tax where the package value has been determined for excise/customs valuation, appropriate excise duties or customs duties have been paid by the domestic manufacturer or importer respectively, and the service provider declares on the invoice that no amount beyond the declared retail sale price has been recovered from the customer.