FBT on hotel payments

Please clarify the applicability of FBT on payments to hotels in following circumnstances:-

(1)  If payment to hotel is made for the office accommodation. Expense is debited to rent.

(2)   If payment is made to hotel for employee accommodation. Such accommodation is declared as perquisite in the hands of employee and tax is paid by employer on hotel perquisite (as employee is a foreign national and tax is to bvorne by employer).

Thanks,