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    <description>The Tribunal reclassified the services as insurance auxiliary services rather than security services, emphasizing the nature of the services over terminology. It directed the appellants to provide evidence for out-of-pocket expenses exclusion from service tax valuation and claim of abatement. The lower authority&#039;s failure to consider the evidence led to the appeal being allowed for a thorough review by the original authority, granting a stay petition.</description>
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