His 40k km service itself will cost him Rs. 1.62 per km. if he is doing services for every 5,000 km with assumed cost of Rs. 16,000 per service, total cost for 40k km would be Rs. 177,000 (16,000 * 7 + 65,000) which is Rs. 4.42 per km.
For my Aqua (almost same size car), total maintenance cost for 77,500 km usage (from 0 km ODO) is Rs. 160,000 as at now (including all body washings, wiper blades, etc. but excluding Rs. 60,000 for Tire set, ) which means its Rs. 2.06 per km.
** I never servicing from TL, but oils/parts are purchasing. And I m doing my services perfectly on-time as recommended by the manufacture.