2010 (12) TMI 89

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..... o their clients who are insurance companies. The same cannot be categorized as security services by any stretch of imagination. The lower appellate authority brands the services provided by the appellants as security service because of a single word investigation appearing in the contract. He has failed to appreciate that investigation has various shades of meaning and investigation in the context .....

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..... earing in the departmental clarification. Therefore, the service of investigation provided by the appellant is correctly classifiable under Security Agencys Service. Further, as regards to exclusion of the reimbursement of out of pocket expenses from the value for charging the service tax, I find that even at the appellate stage, the appellant failed to submit the evidence that such expenses have .....

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..... rder the classification of services provided by the appellants under the category of insurance auxiliary services as claimed by them. 4. As regards the claim of the abatement, the learned Advocate undertakes to produce all the documentary evidences before the original authority. Accordingly, after setting aside the impugned order, the appeal is allowed by way of remand to the original authority w .....

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