Service tax exemption for packaged software where excise or customs duties paid, subject to invoice declaration. The taxable service of supplying packaged or canned software is exempt from service tax provided the value of the software has been determined under the statutory valuation mechanism and the appropriate duties of excise or appropriate duties of customs have been paid by the manufacturer, copyright holder or importer as applicable, and the service provider declares on the invoice that no amount in excess of the declared retail sale price has been recovered from the customer.