In recent years, when the face of global competition becomes stronger over time, the industrial structure of Taiwan has been transformed into an economy based on services. For Taiwan's service industry, the competitive strength in the service sector clearly extremely important. The concept of innovation in the services sector to improve the competitiveness of service industries in Taiwan has become an important knowledge in recent ten years. However, measuring innovation of the service sector is successful or not depends on the resources invested by the company can or can not meet the performance expectations in the innovation process. Because of this, this research conducted in Taiwan's service sector survey, used factor analysis to identify the factors of service innovation and service innovation performance. Besides, through multi-layer perception model of neural network, we investigated the two degrees of influence between of service innovation and service innovation performance. Finally, the results of this study also show the two management implications of the ”customer-oriented service innovation” and ”enhanced service innovation” to provide the companies a reference for promoting service innovation.