https://www.taxtmi.com/caselaws?id=450455 CESTAT NEW DELHI ruled in favor of appellant regarding service tax liability on statutory functions under EPF MP Act. The tribunal held that appellant was not liable to pay service tax on statutory activities performed under EPF MP Act, 1952, as these were not taxable services. The relationship between employers and appellant constituted discharge of statutory and compulsory obligations enforceable by law, not commercial service provision. Following previous favorable decisions for identical issues in earlier periods, the tribunal set aside the impugned order and allowed the appeal. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450455 CESTAT NEW DELHI ruled in favor of appellant regarding service tax liability on statutory functions under EPF MP Act. The tribunal held that appellant was not liable to pay service tax on statutory activities performed under EPF MP Act, 1952, as these were not taxable services. The relationship between employers and appellant constituted discharge of statutory and compulsory obligations enforceable by law, not commercial service provision. Following previous favorable decisions for identical issues in earlier periods, the tribunal set aside the impugned order and allowed the appeal. Case-Laws Service Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450455