Intangibility refers to the lack of palpable or tactile property making it difficult to assess service quality. According to Zeithaml et al., “Because services are performances, rather than objects, they cannot be seen, felt, tasted, or touched in the same manner in which goods can be sensed.” As such, the services marketing literature has traditionally characterized intangibility as the most critical distinction between services and goods. Other key characteristics of services include perishability, inseparability and variability.