M/S PANTHER SECURITY SERVICE P.LTD. vs E.P.F. ORGANISATION

The Supreme Court upheld the High Court's decision affirming the Assistant Provident Fund Commissioner's order that held the appellant liable under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. The court reasoned that the appellant, despite claiming to only facilitate security services, was still responsible for compliance with the EPF Act due to its operational structure and the number of employees. Consequently, the appellant was ordered to pay the quantified dues and statutory interest.