The purpose of this essay is to construct a theory-driven and practice-based service quality evaluation model based upon the case stdudy on Taipei city Government. Research methods include literature review and depth interview. Firstly, an ”EGGS Service Quality Model” are established on the basis of relevant service quality models, such as PZB, Kano model. Secondly, government officials, scholars, experts, public managers, and citizens were intensively interviewed. A theory-driven and practice-based service quality evaluation model is formed. Finally, this essay suggests a new model of service quality to improve government service evaluation pratice.