This causes an increase in the level of uncertainty and to reduce this factor, customers look for signs of service quality. Customers draw the conclusion of the service from the marketing mix. So it is very important for the service provider to make the service tangible so that marketers can 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) state that intangibility determines whether the offering is a service or a product, however Bowen (1990) argues that intangibility has been overemphasized and is difficult to