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<h1>Joint venture distinct-person treatment makes services between JV and members taxable, except pure cash calls governed by agreement.</h1> Members and an unincorporated joint venture are treated as distinct persons, making services for consideration between them taxable. Whether cash calls are excluded as 'merely a transaction in money' depends on the joint venture agreement; cash calls functioning as advance payments, rights grants, options, or pooled payments for taxable services are consideration and attract service tax. Management of cash calls and provision of administrative/support services by members for consideration constitute taxable services. Close examination of JV and inter se agreements is required to determine liability.
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