Joint venture distinct-person treatment makes services between JV and members taxable, except pure cash calls governed by agreement. 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.