ABSTRACT
Business-to-Business (B2B) firms do not only engage in the production and exchange of tangible goods but also rendering of business services. B2B service refers to a set of activities a business firm delivers to another business firm or series of activities an organisation purchases from another organisation. B2B services are also looked at from the perspective of services outputs, which is defined as an offering by a B2B service provider to a B2B service customer. B2B service industry refers to various categories of standalone business firms that primarily render services to other businesses. Market services include wholesale and retail services, transportation and storage services, accommodation and food services, financial and insurance services, information technology and communication services and other various business services. B2B services have several characteristics that imply important consequences. Intangibility is one of the distinctive characteristics of B2B services and a major determinant of a B2B offering is a product or a service.
