Dear All, there was a case in 1987 with Siemens vs. Employees, where the Supreme Court of India passed a judgment that PF is not applicable to construction companies. However, I have spoken to many Labor Inspectors, Labor Commissioners, PF Inspectors, and PF Commissioners, and they all say that PF is applicable to construction companies. I am searching for the notification/superseding orders of the Supreme Court in this regard. Can anyone help me with this?