This causes an increase in the level of uncertainty and to reduce this factor, customers look for service quality signals. Customers draw the conclusion from the marketing mix department. It is therefore very important for the service provider to materialize the service so that service marketers suggest the quality of their intangible service (Kotler et al., 2005). Santos (2002) argues that although intangibility is an important characteristic of service, tangibility plays a more important role in the service sector. “Intangibility can be reduced by using strong messages in advertising to support a clear position” (Davies, 1998). Zeithaml and Bitner (1996) stated that intangibility determines whether the offering is a service or a product. However, Bowen (1990) argued that intangibility has been overemphasized and that it is difficult to