“…ASS helps in satisfying the customer through trust, credibility and a sense of security (Loomba, 1998). They have been categorized into delivery, price, policies and service activities (Tavakoli et al, 2016); warranty services, maintenance, repairs and user training (Morschett, 2006); responsiveness, assurance, empathy, tangibles and reliability (Murali et al, 2016a(Murali et al, , 2016bYadav and Joseph, 2017). For professional services, ASS would comprise providing information, delivery, service maintenance, accounting service and complaints management with the customer (Potluri and Hawariat, 2010) and categorized under supplementary services (Shokouhyar et al, 2020).…”