EPFO not liable to pay service tax on statutory activities performed in terms of EPM & MP Act, 1952

Employees Provident Fund Organization Vs Office of Commissioner of Service Tax  (CESTAT Delhi) CESTAT Delhi held that Employees Provident Fund Organization (EPFO) is not liable to pay service tax on their statutory activities performed in terms of ‘The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952’ (EPM & MP Act, 1952). Facts- The appellant is a statutory body under the Ministry of Labour and Employment, Government of India. It has been established by an Act of Parliament called “The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952”. The case...