Hotel stay reimbursement to employees - perquisite taxable ?

Hi,

If a company reimburses its employees for 'hotel stay /guest house rent expenses' while on official tour, whether it is treated as persuisite taxable in employee's hands ?  (i.e. provision of rent free furnished / unfurnished accomodation')

This 'stay' is not on account of transfer of employee ; but is just on account of temporary transfer to client location.

Also the stay may be for 4 - 6 months.