All the items recorded negative gap scores which suggest that the hotels need to attend to all the items. However, in terms of magnitude of the gap scores, it was found that the gap scores ranged from -0.88 to -1.84. The lowest gap score of -0.88 was for item T3 (i.e. sales and advertising regularly communicates with customer service employees) in the tangibles dimension. It was followed by -0.96 for item A3 on flexible working hours in the assurance dimension.