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    <title>Joint Venture ---taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV.</title>
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    <description>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.</description>
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      <description>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.</description>
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