Building a scalable transaction network is always an issue, especially for the expected rapid growth of m-commerce systems. Recently researchers paid significant attention on secure framework of mobile transaction. The issue of transaction scalability is often overlooked, probably due to the infancy of m-commerce and existing infrastructure can still accommodate the current workload. In order to achieve the high availability to satisfy the future demands. We need a scalable load balancing technique. In this paper we present an efficient load balancing technique based by taking cost (in terms of processing time) of each service and payment method into consideration. Workload for each service request and payment made by mobile users are different and cannot be treated equally.