Regarding service tax

For eg.My company name is Raj & co., I am going to start C&F with one company (i.e. Goods received from  ABC company) and store in my own place. While making any sales i will make the billing. Now my question is in which name i should make billing wheather ABC or my own name(i.e raj&co.,) Also i am Whether service provider or receiver? And any other proceedure to be followed for this