A proprietor and labour supplier to one private limited hospital in 2016-17, not signed any agreement with hospital, he received a notice for investigation with reference to his IT return and for turnover of Rs.5400000/-. in 2021 from Satara office.In reply to that notice he furnished all bills to them and replied that since we are covered in RCM we have not charged service tax in bills and we are covered under RCM. Matter was stopped at that time but again in 2024 he received a notice from Kolhapur office, St officer said that you don't have any agreement and your invoices are not in correct format also you have not filed returns what to do? wether he will be liable to pay s tax?