This paper is an investigation of comparative and contrasting characteristics of service in manufacturing sector - especially quality aspects. A review of both service and manufacturing industries' systems literature revealed conflicting views on defining two different industries and its system assessment. While some researchers have documented the value of service IS implementations on both industries, there are others who feel that such implementations are not appropriate for all situations or all organizations. Because of IS implementations and IT improvement, defining service and manufacturing is blur than ever. There is a dearth of literature on the assessment of service systems in service and manufacturing industries due to blurred and controversial argument.