tds on car maintenance

Is tax is required to be deducted for car maintenance expenses?
For instance: if an employer takea car on lease and give it to the employee for office use and says that all the maintenance payment is to be done by the employee and later the same will be reimbursed by the employer. So dose tds needs to be deducted by the employee while making payment to the vendor? As it is an indirect payment given from employer to the vendor.