Service tax liability for tour n travel agents.

Hello friends, I want to know the applicability of Service tax liability for one of my client (Prop. business) who deals in tour and travel agency business,following r the task performed by him: Taxi Booking Packages Hotel booking Air ticket booking Passport Consultancy Visa etc. In current fy he has 4cr turnover and gross receipt of Rs. 32lakhs which is affected by all the items above. plz guide me in detail. thanks in advance.