Sac code for trading in service

We facilitate hotel accommodation services to our clients.
hotel raise invoice on us
we raise invoice on client with cost plus service charges

while raising invoice to client which SAC code we have to use.

is it same SAC code which is raised by hotel on us or any other SAC code.

if we raise in hotel SAC, in our P&L It looks like we have hotel and providing accommodation service. which is not correct.

kindly do the needful