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Apr 28 29 The Tribunal held that the taxable event is rendition of service and since the assessee in this case rendered works contract services prior to 1 3 when lower rate of tax was applicable but payment was received after 1 3 when rate of tax increased the lower rate Jan 08 32 ENVIRONMENTAL ISSUES IN STONE CRUSHERS SUBMITTED BY PHOENIX Divya CM Divya Sudarsanan Ratheesh Krishnan Volga R IMK SEnate House CAmpus 1 INTRODUCTION Stone Crushing Industry is an important industrial sector in the country engaged in producing crushed stone of various sizes depending upon the requirement which acts as

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