Explanation:

Intangibility refers to the lack of palpable or tactile property making it difficult to assess service quality. According to Zeithaml et al. (1985,), “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 (or heterogeneity).

Yet, in practice service production and consumption often involve both intangible and tangible elements. Examples of intangible service attributes include service responsiveness and reliability, while tangible service attributes include the servicescape, décor, and furnishings.