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    <title>Electricity Charge by Community Hall/Banquet Hall</title>
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    <description>Separate, actual electricity recoveries that are collected only as reimbursement and passed on to the electricity supplier need not be included in the taxable consideration; but where electricity charges are included in the bill or are marked up so as to form part of the gross amount charged for the service, the entire billed amount (including the electricity component) must be treated as the taxable value.</description>
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      <description>Separate, actual electricity recoveries that are collected only as reimbursement and passed on to the electricity supplier need not be included in the taxable consideration; but where electricity charges are included in the bill or are marked up so as to form part of the gross amount charged for the service, the entire billed amount (including the electricity component) must be treated as the taxable value.</description>
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