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2024 (3) TMI 236 - AT - Service TaxLevy of service tax - appellant was performing statutory functions as mandated by the EPF & MP Act, and the Constitution of India - HELD THAT:- The issue is no longer res-integra, as identical issue for the earlier periods in respect of the appellant has been decided by this Tribunal, in favour of the appellant in M/S EMPLOYEES PROVIDENT FUND ORGANIZATION VERSUS OFFICE OF COMMISSIONER OF SERVICE TAX, NEW DELHI [2023 (5) TMI 522 - CESTAT NEW DELHI] and M/S EMPLOYEE PROVIDENT FUND ORGANIZATION VERSUS CST, DELHI [2017 (4) TMI 902 - CESTAT NEW DELHI] where it was held that the appellants are not liable to pay service tax on their statutory activities performed in terms of EPM & MP Act, 1952. The appellants are not providing any taxable service to the employers covered by the said Act. The relationship and transaction between the employers and the appellant is in discharge of statutory and compulsory obligations, coercively enforceable by the law. The impugned order set aside - appeal allowed.
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