TDS liability on Googles bill

Domain usage service is taken from Google India Pvt.Ltd. for which Google raises bill on monthly basis. Bill is in the name of the Director of the company as the Director pays using his credit card. The company books expenses by crediting the Director and later reimburse to the Director. Query is whether the company is liable to deduct tax on such expenses? If yes or no, please give relevant references.

I strongly feel, company has no liability to deduct tax as the bill is not issued in it's name though the expense is incurred for the company.