There is no "correct format". Also, your problem is not MP3-specific. You do the same for all files, regardless of what kind of data they contain. You open the file, read bytes from it and send those bytes until there's nothing left to send.
You don't need Phonon or anything MP3-related. You only need to open the file and read bytes from it. You then write those bytes to the socket using the write()
function of your QTcpSocket object. You don't even need a QDataStream, since you're only dealing with data that you don't need to parse.