Tds query-urgent

Dear All

1) XYZ, Partnership firm is a Franchisee of ABC Ltd.

2) XYZ collects whole amount from customers. example 100 Rs. Received from customer and after deducting his fee paid balance 65/- to the ABC Ltd.

3) ABC raised the invoice to XYZ and paid the amount ie: his fees

4) Question arises that is  XYZ is liable to deduct  TDS while making payment of Rs. 65/- to ABC Ltd???

Pl. advise!