Service tax on interiors

Dear sir,

My client caters to the need of making of interiors. For that he procures aluminium sheet and sends his labour and get the design tailored according to the wants of the tailor. He sells aluminium sheet also. I want to do composite billing shd i charge  either vat for sale or service tax ? As the installation and delievery receipts exceeds 20 lakh in a financial year. ??