SELECT cs. *
FROM clients_services AS cs
INNER JOIN (

SELECT _.service_id, (

SELECT _1.id
FROM clients_services AS _1
WHERE _1.service_id = _.service_id
ORDER BY _1.id DESC
LIMIT 1
) AS id1, (

SELECT _2.id
FROM clients_services AS _2
WHERE _2.service_id = _.service_id
AND _2.id < id1
ORDER BY _2.id DESC
LIMIT 1
) AS id2
FROM clients_services AS _
GROUP BY _.service_id
) AS sub ON ( cs.id = sub.id1
OR cs.id = sub.id2 )