Employee Car Lease - treatment in the books of accounts

Hello colleagues ; 

My query is regarding the treatment of Car lease rentals paid by the Company on behalf of the employees where such lease rentals are collected from the employees as dedcutions from Salaries. 

Background :

• Employer provides car lease program for employees 
• There is a car lease vendor and agreement is tripartite with the lease company. 
• The car lease rentals are as per the car lease provider and is deducted each month from the salary of the employee. 
• They are then paid to the Car lease provider (less certain amount of TDS). 
• The car lease rentals paid and collected are inclusive of service tax. 
• The invoice is collective raised on the company each month by the car lease provider. 

My Query is : 

• Is the car lease rent paid by the company an deductible expense for P and L at all?

Let me know, 

Roopa