Supply of services by joint venture members may attract GST when cash calls constitute consideration for services provided. A cash call will be taxed as consideration for a supply of services only if, on examination of the JV agreements and facts, it represents payment for activities or facilities provided by a member to the JV or by the JV to a member; where contributions are capital in nature and simply fund acquisition of assets for the JV, they are transactions in money and not taxable supplies.