INTRODUCTION
A transport service is critically important for communication and commerce among the regions in a country. Inland water transport is a very significant means of transport among the road, air, and water transport modes. Even though Government has invested heavily in public transport especially rail ways since 1990s, there are about 2,000 miles of track and they did not connect with railways outside of Myanmar, only with major cities within the country. Since then, the major mode of transportation in Myanmar for passengers or for carrying cargos is only inland waterways.[1] The inland water transport service is now making every endeavour to carry passengers in a safe way, to provide the travelling of passengers without worry, to be fast the distribution flow of goods. It also plays a central role in the Myanmar's economy and makes travel arrange for the passengers. Nowadays the water transport service is vital to socio-economic and national defense. In the current socioeconomic context, the service sector has become increasingly more important, revealing the need to know and study the particularities of its operations and to express motor boat specific management methodologies that fit its context and specificity. But it is necessary to understand that service processes are different from manufacturing processes, especially due to their intangible nature and the direct participation of clients. Thus, the inland water transportation as a kind of service providing organization for passengers will serve their clients better than ever if it supplies quality service that can satisfy them to reach their destinations with safety and convenience. Evaluation of the customer perceived service Quality in a quantifying is the most important part of the service management literature. Therefore, in this study, three express motor boat lines, namely, Shwe NaDi, Myanmar Golden River Group (MGRG), and Ngwe Zin Oo, which are