dear.... it is upto u.
Don't bother, if u feel ease to hav headings i.e. no pb.
I personally asked CSP-2004 and CSP-2005 ur question, and was advised to use headings.

Four CSPs said to write in paragraghs ...... so I hav concluded that "It doesn't matter 2 write in "Headings" or "Para-graph"

As per my knowledge, my suggestion 2 u is that "focuss on ur stuff rather than being confused 2 present it. u must hav appropriate, precise and accurate material and present it in ur own style."

Best Regards