Is liable for audit of mobile recharge distributors

Respected Members,

I read the previouis topic but some quiery is arise after that so please discuss on.

Eg. A Recharge Distributor (X) purchase recharge voucher through physically or electrically  from a Operator the total Value of the Recharge is 100, But Mr. X has paid Rs. 95  (less Rs. 5 commission) inclusive of Service Tax @ 12.36%. And after it Vouchers sell to Retailors at 3% Discount i.e. Rs. 97 (Rs. 100-3%).

And Operator has given to 5% Commission after TDS @ 10% u/s 194H.

Now there are 3 Question arise on this matter this is as follows:

1)  First that what is the total Turnover of Mr. X (Distributor) whenever his Net Sale amount  is Rs. 97 ?

2)  In which category shows this turnover Trading Activity or Serviceing Actvity?

3) Is a liable for Service Tax if Yes then what will be the amount when liable for Service tax?

4) When liable for Maintain Compulsary Books of Accounts & Audit?

Please help on this matter.