Is printing vatable or service tax will apply?

HI all,

   I have a friend who needs advice on business he is starting. He wishes to start a printing business, where he sources deals and gets them printed (flex board printing, posters, leaflets, brochures, t shirt printing, printing on articles (branding etc.)). As of now, he wishes to outsource them and make a profit on the cost. He has plans to later on acquire machinery for the same. His query is which registrations would he need to start his business. VAT/ Service Tax/ Excise?