Dear Jagat,
Sorry to address your query a little late as i was away from my Laptop for sometime. Now coming to your query. In order to look into this we have to understand the history of it. This confusion started by a judgment of MP high court of Montage-Enterprises-Pvt.-Ltd-versus-Employees-Provident-Fund wherein the Honb’le High Court dismissing the petition and stating that the allowances are part of basic wages as defined under the definition of wages given under the act. I guess PF department on the basis of that judgment issued a Circular dated 20 November 2012. On page 4 of that circular the basic wages was elaborated under the head Splitting of Wages. In it, it was told that and allowance uniformly paid to the employees shall be construed as basic wages and the employer and employee have to contribute on the amount so arrived by adding all those allowances to the basic wage. Business world got stunned by this as many companies were already splitting their wages structure and keeping the basic wages low to keep their contribution down and due to this circular a big whole was about to open into their pockets as in most of the cases their basics were not even half of the actual salaries. Also as 12 percent had to be contributed by employees their net take home was to take the hit too.
This Circular was kept in abeyance by EPFO itself as the companies moved to court against various circulars. In one such case i. e. G4S Securities judgment of Punjab and Haryana High Court, it was kept in abeyance through circular dated 2 December 2011 as Punjab and Haryana High Court differing from the judgment of MP High Court gave decision in favour of Employer. All such matters moved to Supreme Court and the Supreme Court while passing an interim order dated 12 April 2013 in Surya Roshni Case directed that
“We,however, add that the Provident Fund Commissioner may proceed to make the assessment but no demand will be raised thereon.”
So the authorities may make an assessment under proceedings under section 7A, however they cannot raise any demands. The order is also attached for your reference. To my knowledge the position has not been changed yet so you may ask the authorities to issue an order to if they want you to remit contribution as they want. That is not possible as that will be direct contempt of the Supreme Court. So my opinion keep remitting the way you use to pay the dues till the disposal of the case in Supreme Court. However make a reserve as if the PF authorities won the case you not get burdened if that applied with retrospective effect. Hope you got your answer.