The quality of the internet e-tail service is the real thing that a e-tail business should keep in view. However, firms face several problems in understanding the context of web based commerce. Current notions of service quality and delivering quality service are based largely on research and managerial experience in conventional contexts where customers can physically examine and interact with the products they purchase. In contrast, the nature of customer interactions with products as well as the cues they receive about the firm is likely to be significantly different online. Understanding how customers perceive service quality online and how such perceptions influence perceptions of value and willingness to purchase online.