Employees' Provident Fund Organisation
(Ministry of Labour & Employment, Govt. Of India)
Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi — 110066
No. Big. 6(2)/90/Service tax/Part-VI. / 33415
Date: 15 MAR 2017
All, Addl. Central P.F. Commissioner
All, Regional .P. F. Commissioner/ SROs
Subject: Service Tax inquiry in respect of Provision of Taxable Service for the period from 01-07-2012 to 31-03-2016. Notice from Central Excise Intelligence —Reg.
1. In this connection, it is informed that EPFO has been exempted from the ambit of Service Tax vide Notification No. 25/2012-Service Tax dated 20.06.2012 as mentioned at Sl. No. 73 Inserted s ide Not.09/2016- Dated 1-3-2016 w.e.f. 1st of April, 2016 (copy enclosed).
2. However, certain assessments have been made by Service Tax Department for the period prior to 01.04.2016 centrally at Head Office Level that have already been taken up for further action at this end. Simultaneously, the matter has also been taken up with Ministry of Finance through Ministry of Labour & Employment to exempt EPFO retrospectively from the applicability of Service Tax for the period prior to 1st April, 2016.
3. The above is informed for taking up the matter further with Director General of Central Excise Intelligence.
Encl.: As above.
Regional P. F. Commissioner-II (Banking)
Please refer to the attached file for details