Regional connectivity passenger transport concession grants temporary service tax abatement subject to no CENVAT credit. A new concessional service-tax entry covers transport of passengers by air embarking from or terminating in a Regional Connectivity Scheme Airport, subject to an abatement on the taxable service and the mandatory condition that the service provider has not taken CENVAT credit on inputs, capital goods or input services used for providing that taxable service; the concession ceases one year after commencement of operations of the notified RCS airport.