Yes... 2010+ Macs have firmware that connects to Apple's servers and first downloads the recovery utility, then after that uses the utility to download the OS. When you do that Apple's servers see the serial number of your machine and give you the OS that came with the machine from the factory.
If you mean to start over say if you install a new drive, then no... you would not need to do that. Once you have a Mavs system up and running, you want to use
this tool from Apple with a 1GB USB key to make a recovery tool. This would give you essentially a Mavs recovery partition on a USB key. So you could put in a new drive and use the utility off the USB key to format the new drive then DL and install Mavs directly without Lion or anything else in between.
Or if you have a locally attached USB drive Time Machine backup you made with Mavs, that would also have a recovery partition on it that could be used to restore the OS.