x is the proprietor to one Hospital. taken service tax no w.e.f 1.4.2011 . amount received from rajiv aarogyasree (tpa) . x is received few service tax amount. that amt also paid to service tax authority. but x was not received any service tax in few months (health services tax applicable to this period) so x also not paid any service tax to this period. now x has to pay any service tax? . ADVANCE THANKS