Isn't an employer administering pf, a service provider ?

Honorable Supreme Court in an order dated 14 Dec 1999 in Civil Appeal No 411 of 1997 in RPFC vs. Shiv Kumar Joshi, has ruled that the services provided by the Employee Provident Fund Organization falls within the ambit of Consumer Protection Act 1986 and that the member of the PF scheme is considered as a consumer of the said services of EPFO. Should the ‘employer establishment’, which operates Provident Fund schemes run by the EPFO, be also considered as a ‘service provider’ of such schemes from the point of view of member (employee) being a consumer, under Consumer Protection Act 1986?