(1.) THE appeal in this case is preferred against the order passed by the PF authority under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act') directing the Appellant to deposit the dues.
(2.) THE case of the Appellant is that the Appellant is a company registered under the Companies Act. The establishment was engaged in the business of service providing. The EPF Authority initiated a proceeding under Section 7A of the Act and alleged that the Appellant was not paying the minimum wages to its employees required under the Minimum Wages Act and treated the Minimum Wages as the basic wage and assessed the dues. The impugned order is illegal.
(3.) THE case of the Respondent is that the Appellant was not paying the minimum wages so that assessment has been made correctly.