TDS Section 194 Freight cost during Employee Transfer

Hi

Kindly confirm the below query as per Sec. 194 C

My Company transfer employee from one location to another location. Total Transfer cost say 75000/- or 1.00 Lks.  This includes Shifting of Materials to other location thro' Transport vendor say 45000/-

Company Reimburse entire amount to employee 75000 or 1.00 Lks.  Now, TDS applicable Or Not for the Transport Vendor ie. Rs.45000/-.   Employee pay Total amount directly to Transport vendor.

Thanks and Regards

S.Manian