Employees Provident Fund Organization vs M/S Ambassador Security & Detective ... on 31 July, 2025
7. The learned counsel relied on judgment of the
Hon'ble Supreme Court in Assistant Provident Fund
Commissioner v. G4S Security Services (India) Limited
and another [(2023) 11 SCC 822]. It was a case in which the
allegation against the employer was that the wage structure was
split to reduce the basic wage and thereby incorrect amounts
were paid towards provident fund. The Appellate Tribunal
decided against the EPFO. Order of the Tribunal was upheld by
the learned Single Judge and the Division Bench of the High
2025:KER:56854
W.P.(C).No.25272 of 2014
11
Court. The Hon'ble Supreme Court also rejected the appeal filed
by the EPFO.