This is not mandatory with Tesla when you take the warranty.
Once you buy the warranty you do need to have annual service performed during the extended warranty period. However, you don't need to have the annual service performed during the manufacturer warranty period in order to be able to buy the extended warranty.
From the FAQ: Vehicle Warranty | Model S and Model X
If I choose not to service my Tesla vehicle, will this void my warranty?
During the agreement period of the Extended Service Agreement, your coverage may be affected if recommended service is not performed. See the Extended Service Agreement Terms and Conditions for further details.
As @trmmcd said, they can and will drop coverage on the Extended Warranty if you don't perform the scheduled maintenance. It will not affect the New Car Warranty. It's one of the reasons I didn't purchase it during the 90-day new car period and will see how it goes over the next ~47k miles.