form st-2 shri/ms. virupaksh transport,flat …virupaksh.org/download/virupaksh-transport.pdf ·...

FORM ST-2

Shri/Ms. VIRUPAKSH TRANSPORT,FLAT NO. - 4 , G/F , KHA. NO. 619/4 , CHATTARPUR ,NEW DELHI - 110074 having undertaken to comply with the conditions prescribed in ChapterV of the Finance Act,1994 read with the Service Tax Rules,1994,and any orders issued there-under is hereby certified to have been registered with the Central Excise Department.The Ser-

vice Tax Code and other details are mentioned hereunder.Name : VIRUPAKSH TRANSPORT

Address : FLAT NO. - 4 , G/F , KHA. NO. 619/4 , CHATTARPUR , NEW DELHI - 110074PAN No : AQEPM6210E

Name as in PAN : PRATEEK MISHRANature of registration : Registration of a single premise

Service Tax Code(RegistrationNumber) :

AQEPM6210ESD001

Taxable services : Tour operator services, Travel agent for booking of passage(other than air/rail travelagents)

ADDRESS OF BUISNESS PREMISES

Name Of Premises/Building : FLAT NO. - 4 , G/F Flat / Door / Block No : KHA. NO. 619/4Road / Street / Lane : Village / Area / Lane : CHATTARPUR

Block / Taluk / Sub-Division /Town :

CHATTARPUR Post Office : CHATTARPUR

City / District : NEW DELHI State / Union Territory : DELHIPIN : 110074 Phone Number : 9997967745

Mobile Number : 9997967745 Fax Number-1 :Fax Number 2 : Email Address : deepakmalikandassoci-

[email protected] Code : SQ0505A001

Sl No Types of Services Accounting Codes

Tax Collection Other Receipts(Interest)

Penalties

1 Tour operator services 00440063 00440064 004413122 Travel agent for booking of passage(other than air/rail

travel agents)00440294 00440295 00441400

CESSES

1 SWACHH BHARAT CESS 00441493 00441494 004414962 KRISHI KALYAN CESS 00441509 00441510 00441512

NOTE :1. This Registration Certificate is downloaded from ACES website and would be accepted as proof of Registration.Signature / stamp of the officer is not required on it.2. The Registration is granted subject to post verification of prescribed documents as enlisted in the acknow-ledgement to the application filed. If the prescribed documents are not received within 15 days of the date of filingthe registration application, the Registration granted is liable for revocation.3. This Registration Certificate is not transferable.4. In case the registrant starts providing any taxable service, other than those mentioned above, the registrantshall file online amendment to this Certificate.5. In case the registrant starts billing from premises, other than those mentioned above, the registrant shall fileonline amendment to this Certificate.6. The Accounting Codes for the services registered are given in the Certificate for furnishing in the challan whilepaying Service Tax.

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Date of Issue of Original ST-2 : 23/11/2016Name:

Designation: SuperintendentRange: RANGE-50(SQ0505)

Division: SERVICE TAX DIVISION-XCommisionerate: SERVICE TAX COMMISSIONERATE DELHI-II

CC ( by e-mail ) To -(1) The Pay And Accounts Officer (SERVICE TAX COMMISSIONERATE DELHI-II)(2) The Superintendent of Central Excise (RANGE-50(SQ0505))

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DFID Transport Resource Centre Scheme Improved Vehicle Maintenance Relationships - Country Report - India C Dunkerley Copyright TRL Limited August 2002

This document is an output from a DFID funded Knowledge and Research project, carried out for the benefit of developing countries. It is an unpublished report and must not be referred to in any publication without the permission of DFID. The views expressed are those of the authors and not necessarily those of DFID. The Transport Research Laboratory and TRL are trading names of TRL limited, a member of the Transport Research Foundation Group of Companies. TRL Limited. Registered in England, Number 3142272. Registered Office: Old Wokingham Road, Crowthorne, Berkshire, RG45 6AU. UK

Subsector:

Transport

Theme:

T2 Reduce Total Road Transport Costs

Project Title:

Improved Vehicle Maintenance Relationships

Project Reference R7456

APPROVALS

Project Manager

C. Dunkerley

Quality reviewed

Phil Fouracre

DFID Resource Centre Scheme Page 2 of 12 Project R7456

1. INTRODUCTION Currently road investment models, such as the HDM-4, are used to appraise investment and to prioritise billions of dollars of expenditure and maintenance within the developing world. The vehicle maintenance cost relationships are a significant contributor to the benefits from road improvements (Bennett and Greenwood, 2000) because their sensitivity to road roughness means they effectively determine pavement standards, maintenance policy and investment viability; however, they are recognised to be the most uncertain component of the model. Differences in vehicle maintenance costs have been identified as an important component of the observed four-fold cost and tariff differences between long distance transport in Africa and Asia (Rizet and Hine, 1993). Better modelling tools for allocating road investment would enable more appropriate allocation of funds, and as a result, reduce vehicle operating costs and expenditure, improving the conditions of the poorest groups in developing countries. In Africa, for example, the poor remote rural communities are at the greatest commercial disadvantage (in terms of access to large national and international markets) because of very high transport costs. Limao and Venables (1999) indicate that in the context of trade relations, lower transport costs are crucial for helping the poor: price differentials are reduced, and consumers get cheaper prices. For all these reasons, the Department for International Development (DFID) commissioned TRL to carry out a study to obtain better vehicle maintenance cost relationships for HDM-4 in order to improve the accuracy of this model, and hence the efficiency with which road expenditure is allocated. In order to fulfil these objectives, TRL is building models of vehicle maintenance costs using regression analysis with data collected in India, Indonesia and Ghana. Additionally there is data obtained from other studies, such as the one carried out by Hine, Pangihutan, and Rudjito (1998) which will also be used for the models. Vehicle maintenance cost models traditionally rely heavily on road roughness as a key independent variable. Some roughness measurements, however, do not capture the true nature of the quality of the road; pot holing is thought to be a key contributor to vehicle deterioration and is not accurately measured with traditional roughness indicators. TRL has developed loggers that record more precisely the effects of speed and road quality on vehicles. The analysis methodology for this project contains the following elements: - Regression analysis of parts and labour spent in repairs - Microeconomic analysis of repair costs - Analysis of spare parts deterioration caused by vertical accelerations suffered by vehicles - Comparisons of roughness and vertical accelerations This report describes the data collection and preliminary analysis of Indian maintenance cost data. Our local partner in this data collection and analysis exercise was Virupaksha Talvar at the Central Institute of Road Transport (CIRT) based in Pune.


2. DATA COLLECTED It was considered that given the wide scope of the project, the following information was required for the model:

I. Information from the vehicle loggers developed at TRL. II. Vehicle maintenance information, such as:

a) Detailed vehicle maintenance costs for a fleet of vehicles b) Lists of spare parts prices c) Taxes and duties on spare parts and vehicles

III. Road roughness figures The analysis of the new data also includes comparisons with datasets collected from former studies used to produce composite models of vehicle maintenance costs. 2.1 Data Files Collected with the Vehicle Loggers The vehicle loggers developed by TRL recorded vertical accelerations due to road conditions, distance, speed, and GPS position. The aim of these loggers is to record more accurately the effect of road roughness on vehicle deterioration. A technical team composed of Dave Maunder and Tim Pearce from TRL visited CIRT in Pune between the 20th and the 31st of January 2001 and was involved in the training of local staff and the instrumentation of a few vehicles from different operators. The installation of vehicle loggers requires specialised knowledge. The loggers are normally placed in the cabin of instrumented vehicles, connected to the vehicle ignition, which initiates recording, and to the speedometer cable to measure distance and speed. They also have a GPS with the antenna attached to the roof of vehicles. After calibrating the distance measurement with a short road section and checking the reception of GPS signals, a test is performed to see if the logger is recording properly. After this, the loggers and vehicles are ready to work. The loggers have their own power supply, which lasts for approximately two weeks, and use non-volatile memory retaining data in the event of power failure. India was the first developing country where the loggers were tested. The vehicles were chosen based on two characteristics: they travelled long distances and used a wide variety of routes. The public transport operators approached were owned by the state, and made their cost records available to us. The main vehicles instrumented in India are described in Table 2-2:


Table 2-1 Vehicles Instrumented with the Loggers in India

Vehicle Characteristic

Tata Truck Tata Truck Tata Bus Number Plate MH09-Q 7412 MH09-Q 7185 MH-12 UA-8291 Year of manufacture 1997 1997 2000 Model Type LPT 1612 LPT 1613/48 LP 1512 /52 Country of Origin India India India Body Type Steel van closed body Steel van closed body Aluminium body delux Number of axles 2 2 2 Number of wheels 6 6 6 Engine size 5675 cc TATA 697 5675 cc TATA 697 5675 cc Tata 697D28 Vehicle (load or passengers) capacity 9,155 kg 10,000 kg 54 seats - 14,400 kg) Registered Laden Weight 16,200 kg 16,200 kg 15,240 kg New vehicle price (Aug 2001) Rupees US Dollars

793,000 13,350

793,000 13,350

1,096,000

18,436 In order to minimise mechanical problems in the vehicles instrumented, the team decided to use relatively new vehicles (less than 4 years old) receiving good regular maintenance by the operators MSRTC and GPT. MSRTC is a bus transport operator owned by the government, while GPT is a private parcel company. The three large Tata vehicles (two trucks and one bus) are very common in India, and for this reason are well known by local technicians who helped in the instrumentation. All vehicles had 2 axles, 6 wheels, and an engine size of 5,675 cc. The two trucks were almost identical, valued at 793,000 rupees and with a registered laden weight of 16,200. The market price of the bus was 1,096,000 rupees and a laden weight of 15,240 kg. Most vehicles were instrumented in Pune, and data recording took place between February and May 2001. The files collected, together with the dates and loggers employed is shown in Table 2-2. A typical itinerary recorded by the loggers is displayed in Figure 1. At the beginning there were many problems in the instrumentation due to lack of training by technicians, and local conditions. Once the loggers were working, they seem to operate more smoothly in India than in other countries probably because in the companies employed in Ghana and Indonesia, drivers are given more freedom to use vehicles. This means that they have, in some cases, an incentive to conceal the number and itinerary of their trips and sabotage the loggers, although fortunately, in the case of India sabotage was never an issue. It would be very difficult to make the loggers tamper proof, as they rely on connections to various vehicle parts through cables, which can be easily severed. A financial incentive was offered to operators, but next time, this incentive should be offered to drivers as well.


Table 2-2: Data files collected with the vehicle loggers

Logger Number

Vehicle Type

Transport Operator

Filename Dates Recorded (2001)

001GPTK1 24 Feb - 2 Mar 001GPTK2 20 Mar - 23 Mar 001GPTK3 23 Mar-29 Mar 001GPTK4 29 Mar-3 April Tata truck 001GPTK5 3 April-9 April

001 LPT 1612 GPT Pimpri 001GPTK6 9 April-12 April 001GPTK7 18 April - 29 April 001GPTK8 29 April - 5 May 001GPTK9 5 May - 12 May 001GPTK10 18 May-22 May 001GPTK11 22 May- 28 May 002MSRTC1 Calibration data 002MSRTC2 24 Jan - 29 Jan 002MSRTC3 29 Jan - 10 Feb Tata bus 002MSRTC4 11 Feb - 13 Feb

002 LP 1512/52 MSRTC 002MSRTC5 13 Feb - 20 Feb 002MSRTC6 20 Feb - 28 Feb 002MSRTC7 28 Feb - 5 Mar 002MSRTC8 5 Mar - 15 Mar 002MSRTC9 20 Mar - 27 Mar 005GPT1 24 Jan - 1 Feb 005GPT2 1 Feb - 9 Feb Tata truck 005GPT3 9 Feb - 15 Feb

005 LPT 1613/48 GPT Pimpri 005GPT4 15 Feb - 26 Feb 005GPT5 26 Feb - 3 Mar 005GPT6 3 Mar - 8 Mar 005GPT7 8 Mar - 14 Mar 005GPT8 14 Mar - 25 Mar

.

.

0 50

kilometres100

Pune

Bombay

Figure 1: Typical vehicle itinerary generated with one of the logger files


2.2 Vehicle maintenance cost information collected CIRT provided disaggregated vehicle maintenance costs for a sample of 12 trucks and 10 buses, a total of 62 and 33 vehicle-months respectively. Additionally, there was an aggregated sample of cost data for 134 buses for one year. In total, there are 142 vehicle years of data. The disaggregated information lists the type of repair or maintenance procedure carried out on the vehicle, including the costs of labour and spare parts, and the labour hours employed. Table 2-3 shows the main characteristics of the samples. In general, the disaggregated samples are far more expensive in terms of spare parts than the aggregated sample of 134 buses which displays large economies of scale and density. Labour hours were only available for the small sample of buses. Additionally, a list of basic spare parts is presented in Table 2-4 for one of the Tata buses, which also apply to the trucks as they share many major components, such as the engine. This flexibility in the use of spare parts is very helpful as vehicles can be cannibalised (i.e. taking parts from an existing vehicle to repair another) in order to keep them in service. Tata have manufacturing facilities in Pune where there are plenty of local outlets where the parts can be obtained, although it is characteristic to find large wide range of prices across different shops. CIRT tried to obtain a reasonable average of prices, as shown in Table 2-4, which vary depending upon the values recorded in the warehouse records and market conditions.

Table 2-3: General Characteristics of the Vehicles in the Samples (August 2001 prices)

Characteristics Disaggregated Samples Aggregated Sample Trucks Buses Buses Sample Size 12 10 134 Distance/year (estimated km) 116,000 97,000 118,000 Average vehicle age (km) 174,000 213,000 400,000 Spare parts cost/km Rupees US Dollars

0.2068 0.0044

0.1809 0.0038

0.0420 0.0009

Labour cost/km Rupees US Dollars

0.2431 0.0051

1.6033 0.0340

0.2668 0.0056

Labour hours/km NA* 0.00093 NA Note: Inflation rates in India were quite low when the data was collected (5% in 2001). * Only two vehicles were available in this group, so the figure was not included as it was considered not representative. Additionally CIRT provided information on general taxes for vehicles and spare parts. As Table 2-5 shows, there is a sales tax (12%) plus council taxes on chassis and VAT. Also, each state in India has additional taxes levied on spare parts and vehicles, which have distorting effects on the maintenance cost models.


Table 2-4: Prices of spare parts for a 54 seater Tata Bus LP1512

Costs Rupees

Aug 2001 US Dollars Aug 2001

% Veh price % of Engine price

Current vehicle Price

1,096,000

18,436

1 Axle half shaft 1,700 29 0.2% 0.7% 2 Differential Gear 15,100 254 1.4% 6.0% 3 Alternator 4,117 69 0.4% 1.6% 4 Battery 7,000 118 0.6% 2.8% 5 Brake Lining 2,505 42 0.2% 1.0% 6 Crankshaft 18,970 319 1.7% 7.6% 7 Clutch Assembly 1,909 32 0.2% 0.8% 8 Clutch Plate Pad 909 15 0.1% 0.4% 9 Crown Wheel 5,010 84 0.5% 2.0%

10 Complete Engine 250,000 4,205 22.8% 100.0% 11 Air Filter 1,800 30 0.2% 0.7% 12 Fuel Filter 1,000 17 0.1% 0.4% 13 Head Light 1,000 17 0.1% 0.4% 14 Injector Pump 2,000 34 0.2% 0.8% 15 Leaf Spring Front Set 10,000 168 0.9% 4.0% 16 Leaf Spring Rear Set 15,000 252 1.4% 6.0% 17 Radiator 9,292 156 0.8% 3.7% 18 Piston Ring 120 2 0.0% 0.0% 19 Engine Valve 1,000 17 0.1% 0.4% 20 Steering Box 5,240 88 0.5% 2.1% 21 Shock Absorber 1,210 20 0.1% 0.5% 22 Starter Motor 12,000 202 1.1% 4.8% 23 Tyre Tube 4,500 76 0.4% 1.8% 24 Tyre (Outer Case) 1,000 17 0.1% 0.4% 25 Windscreen 1,000 17 0.1% 0.4% 26 Water Body/Water Pump 2,000 34 0.2% 0.8% 27 Gear Box 39,000 656 3.6% 15.6% 28 Wheel Rim 5,000 84 0.5% 2.0%

Note: most of these prices also apply to the Tata trucks in the sample, as the engine and other parts are the same.

Table 2-5: National Taxes for Vehicles and Spare Parts in India

Country Vehicle Taxes Spare part Taxes

India

Sales Tax: 12 Council tax on chassis * Official vehicles: 4 Non Official veh: 12 VAT: 16.125%

0.20

For imported vehicles and parts, there are two types of duties: the “basic” duty, which is roughly 30%, plus the additional “countervalling” duty (CVD) for manufactured goods of around 16%. There is also an additional charge called SAD of around 4% to protect indigenous manufacturers. In total, the minimum duty paid on imported vehicles and parts in India is 56.83%.


2.3 Road Roughness Information Obtained Road roughness was not readily available for the roads used by the instrumented vehicles. Different experts suggested road roughness values varying from 3.5 to 6.5 m/km IRI, but it was finally agreed that the most accurate value was 4.0 m/km IRI after discussions with T. Virupaksha from CIRT. This is the value that was finally used in the models. 3. COMPARISONS BETWEEN VEHICLE MODELS AND THE DATA

COLLECTED Using the standard parameters recommended in HDM 4, the data collected was plotted against HDM III and HDM 4’s output in Figure 2, using the standard parameters recommended in these models for buses and heavy trucks. The models obviously overestimate the real values by a large margin, in some cases by almost 700 and 800%. There is clearly a problem with the model with older vehicles, because the cost function continues to increase exponentially. Some of the modelling problems that have been identified at this stage are: a) Difficulties in obtaining the resource costs for spare parts and vehicle prices, given the

large variation in taxes levied within each country. The same spare part can show significant cost differences across India due to taxes and pricing regimes.

b) The functional form of the cost function grows exponentially, which is not observed in the data.

c) It is not meaningful to separate spare part costs from labour costs as in the current maintenance costs models, as they are inter-related.


Parts Consumption in India for Heavy Trucks

0.0000

0.0005

0.0010

0.0015

0.0020

0.0025

0.0030

0.0035

0.0040

0 100 200 300 400 500 600

Vehicle age (1000 km)

Part

s co

nsum

ptio

n ev

ery

1000

km

/ ve

hicl

e pr

ice

Indian data 2001 HDM III HDM 4

Figure 2: Parts Consumption for Indian Buses and Trucks, Compared with Output from HDM III and HDM 4

Parts Consumption in India for Buses

0.0000

0.0002

0.0004

0.0006

0.0008

0.0010

0.0012

0.0014

0.0016

0.0018

0.0020

0 100 200 300 400 500 600

Vehicle age (1000 Km)

Part

s co

nsum

ptio

n ev

ery

1000

km

/ ve

hicl

e pr

ice

Indian data 2001HDM III BrazilHDM 4

Roughness is assumed as IRI = 4 m/KM

Average for fleet of 134 buses

Outlier (deleted from the sample later)


REFERENCES Bennett, C.R. and Greenwood, I.D. (2000). Modelling Road User and Environmental Effects in HDM-4. Volume 7 of the HDM-4 Series. HTC Infrastructure Management Ltd. Limao, N. and Venables, A.J. (1999). Infrastructure, Geographical Disadvantage and Transport Costs. Mimeo. London, Department of Economics, London School of Economics: 35. Rizet, C . and Hine, J.L. (1993). A Comparison of the Costs and Productivity of Road Freight Transport in Africa and Pakistan. Transport Reviews, 13(2), 151-165.


APPENDIX A: PHOTOS OF THE LOGGERS’ INSTRUMENTATION

Figure 3: Position of the accelerometer on the axle

Figure 4: Connection of the logger to the ignition


Figure 5: Fixing a GPS antenna to the roof of a vehicle

Figure 6: Downloading data from a logger

form st-2 shri/ms. virupaksh transport,flat …virupaksh.org/download/virupaksh-transport.pdf ·...

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