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IF THE PERSON SELLING THESE RECHARGE CARDS RECEIVES COMMISION FOR THE SALE, IT'LL BE TREATED AS COMMISSION ELSE SALES   IF HE TRADES THESE CARDS.

If he is registered agent of the mobile networks in the country, whatever commission (margin) he earns will attract service tax. As the mobile EC recharge cannot be proved as actual sale under the sale of goods act, vat/cst will not be applicable.

For example

1.    If a VODAFONE mobile Easy recharge executive provides balance to the easy recharge mobile of the dealer(say M/s Sanjana Communications) it is not a sale,the amount gained  is a commission for the vodafone executive .it is a purchase for M/s Sanjan Communications.

2.If you are making a recharge of Vodafone mobile Easy recharge  from a dealer (say M/s Sanjana Communications,dealing with vodafone,airtel,reliance etc.),then it is a sale for M/s Sanjana Communications..