Regarding c & f

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.