M. Jaichandren, J.

The above Writ Appeals have been filed against the common order passed by the learned single Judge, dated 29.4.2015, made in W.P.Nos.12716 and 12717 of 2015.

2. The Writ Petition, in W.P.No.12716 of 2015, had been filed seeking to issue a Writ of Certiorari to call for the records pertaining to the impugned proceedings of the respondent, dated 26.12.2014, and quash the same.

3. The Writ Petition, in W.P.No.12717 of 2015, had been filed seeking to issue a Writ of Certiorari to call for the records pertaining to the impugned proceedings of the respondent, dated 26.12.2014, and quash the same.

4. The appellants are manufacturers and exporters in Hosieries and Textiles. They are exporting garments to various countries. In order to encourage such exports, the government of India had formed Special Economic Zones and the exporters have been granted exemption from Income Tax, Central Sales Tax and service tax. As such, no service tax is levied on exporters for the payments received by them from foreign buyers. While so, the respondent had issued notices, dated 24.10.2013, proposing to levy service tax on the receipt of export proceeds treating the transaction as a