Held - The appellant is not an agent and providing service to anyone else whereas the appellant (SCPL) is an active party to the joint venture with M/s. Safal Infrastructure Pvt. Limited and M/s. Pegasus Commercial Co-op Society Limited. The consideration is also on the basis of the profit of joint venture.  In this fact, the appellant (SCPL) is not providing any service to any other person and the appellant was assigned the work in the c.....