Tds deduction

Dear friend pls clarrify me regarding the following query.

1) A is an NRI company

2) B is an Indian Company

3) C is an NRI Company.

Here B acts as an intermediary for A & C.   B company brings business to A company.  A company will directly raise invoice  in the name of  C. For that business C  will make payment to B who in turn will make payment to A. For this business B will get commission from A.

My  query is whether B has to deduct any tax for colecting amount from C and making payments to A ????