Definition of the service provider

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There's a charitable society arranging an international conference for doctors. It is also providing meals, lodging and educational training to the doctors participating at the conference. Who wiil be the service provider at each stage here, charitable society or hotel booked for conducting the activity??? Please guide...

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Here two services are involved.

For the conferance, Charitable society is the service provider & doctors are the service recipients. 

 

However for the for hotel service, hotel is the service provider & charitable society is the service recipient.

Thanks Rajesh sir. But what about classification of service provided by charitable institution? Under what service it is taxable? Please clarify...


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