Tax audit and service tax

A PERSON WHO IS A B.COM. MAINTAINS REGISTERS AND RECORDS REQUIRED UNDER VARIOUS LABOUR LAWS.HIS INCOME AS PER 26AS IS MORE THAN 28 LACS .IS HE LIABLE FOR TAX AUDIT AND IF YES,UNDER WHAT CLAUSE.

ALSO WHETHER HE IS REQUIRED TO REGISTER HIMSELF UNDER SERVICE TAX AND IF YES,UNDER WHAT SERVICE.