2023 (2) TMI 1255

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.... Vinod Kumar, Authorized Representative, for the Respondent. ORDER Above two appeals are taken together for decision since they involve the same issue and the appellants are also the same. 2. The appellants are providing port services and also providing facility of toilets to the users of port services. Service Tax is paid on maintenance of toilets and the credit of same is taken for disc....

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....o them by the adjudicating authority stating that the said building is outside the port area. He contested that the location of port user area is irrelevant and it is to be examined whether the port user building is used for business activity for providing output service. 3. The Learned AR relies on the impugned Order-in-Original and brings the attention to para 6.2 of the impugned order wherei....