TMI Blog2011 (12) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... te for imparting degrees and are liable to pay service tax on reverse charge basis - direct the appellants to deposit an amount of Rs.75 lakhs within a period 10 weeks from date of Order - 331 & 350 of 2011 - ST/S/59-62/12-CU(DB) - Dated:- 14-12-2011 - Archana Wadhwa, Rakesh Kumar, JJ. For Appellant: Shri K P Singh, DR For Respondents: Shri N Venkataraman, Sr. Adv. with Shri Dhiraj Srivastava, Adv and Shri R Satish Kumar, Adv. Per: Archana Wadhwa: The demand of service tax to the tune of Rs.8,66,06,610/- stands confirmed against the applicant-appellant along with imposition of penalties under the various sections of the Central Excise Act, 1944. Out of the above demand, an amount of Rs.7,75,02,013/- has been confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rainee could seek employment in the field of airlines but they can not engage themselves in self-employment. It is seen that after completing the course in tailoring, plumber, electrician etc. the trainee get the theoretical knowledge and also acquires the job experience and acquire and develop the skills to performs these functions. After the course, the trainee has an option to seek employment or engage in self-employment. The option to go for self-employment is achieved by acquiring the skills which enable him to serve the society through his skills by self-occupation. However, the training programs under aviation, hospitality and travel management may improve the chances of a trainee to get employment over the general graduates or educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch offer employment as also self-employment would get covered under the said explanation. However, we note that the expression "seek employment" or "undertake self-employment", as appearing in the explanation is segregated by the dis-junt "or" and not by "and". The interpretation adopted by the adjudicating authority is to the effect as if the training being provided by the institute must result in imparting of skills enabling the trainee to seek employment as also undertake self-employment. The substitution of the word "or" with the word "and" appearing in the explanation would amount to suo-moto legislation and is not permissible. In as much as the Commissioner has himself admitted that the training being provided by the institute gives a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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