Exemption for EPFO services: services to persons under the Employees' Provident Funds Act are exempt under specified notifications. Services by the Employees' Provident Fund Organisation to persons governed under the Employees' Provident Funds and Miscellaneous Provisions Act are exempt under Notification No. 25/2012 and Notification No. 07/2016 effective 1 April 2016. The exemption operates with applicable definitions: a governmental authority includes entities set up by statute or established by Government to perform municipal functions; Government means central, state and union territory departments (with specified exclusions); and local authority encompasses Panchayats, Municipalities, municipal committees, Cantonment Boards and certain regional or district councils.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for EPFO services: services to persons under the Employees' Provident Funds Act are exempt under specified notifications.
Services by the Employees' Provident Fund Organisation to persons governed under the Employees' Provident Funds and Miscellaneous Provisions Act are exempt under Notification No. 25/2012 and Notification No. 07/2016 effective 1 April 2016. The exemption operates with applicable definitions: a governmental authority includes entities set up by statute or established by Government to perform municipal functions; Government means central, state and union territory departments (with specified exclusions); and local authority encompasses Panchayats, Municipalities, municipal committees, Cantonment Boards and certain regional or district councils.
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