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2010 (12) TMI 89 - AT - Service TaxInvestigation - classification - Held that: - The appellants were clearly providing insurance auxiliary services to 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 of insurance claims cannot make the service provided by the appellants into security services
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