https://www.taxtmi.com/caselaws?id=782671 A claim seeking a declaration that another party must bear service tax or customs duty was held premature where the statutory liability had not yet crystallised through final adjudication by the competent authority. The arbitral tribunal treated the request as anticipatory and read the settlement terms as an indemnity arrangement rather than a basis for fastening an uncrystallised tax burden. The later departmental proceedings also made the service tax issue academic and ultimately fixed customs liability on the claimant, supporting the tribunal's approach. On that basis, the refusal to grant either declaration did not warrant interference with the arbitral award. en-us Tue, 18 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782671 A claim seeking a declaration that another party must bear service tax or customs duty was held premature where the statutory liability had not yet crystallised through final adjudication by the competent authority. The arbitral tribunal treated the request as anticipatory and read the settlement terms as an indemnity arrangement rather than a basis for fastening an uncrystallised tax burden. The later departmental proceedings also made the service tax issue academic and ultimately fixed customs liability on the claimant, supporting the tribunal's approach. On that basis, the refusal to grant either declaration did not warrant interference with the arbitral award. Case-Laws Indian Laws Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782671