VAT or Service tax big confusion ?? please help

for rent the limit of payer is irrelevant , but the rent receiptnt limit will be calculated, coz he would be payee. 

yes vat and service tax both are applicable

Their is one Dealer (Distributor) of mobile recharge and sim card selling  only area which company has given to sell. But his turnover is more than Rs.80 lack.

Tell me that he has to take  vat no. for income tax 

franchise get discounts on company printed price, and they cant charge vat / service tax etc on recharge coupans, so no need of vat regn, if the only business is sale of recharge coupans.