Based on three viewpoints such as that what is service?, capitalist form provided by service and distribution and redistribution of national income about service, this paper discusses Marx’s service theory and whether the service labor theory suits the analysis of contemporary service industry. Firstly, Marx regarded the service as useful role of usage value, and as consumption process but not as the category of direct production process, therefore, those viewpoints which regard service as commodity, spirit work product are the same as vulgar economics. The academic circle should distinguish the concept of service from the work providing service. Secondly, based on economic relation for consumers‘ buying service under capitalist system, the form for providing service under capitalist system is to rent consumption materials and the short-term using right of the workers providing the service as real things to the consumers. Before providing the service, the sonsumers have paid the renting fees including the profit of service capital. In this process, the consumers under the relation of capital-employed work will be exploited two times. Finally, this paper regards the departments providing the service as non-production departments, annexes the departments into reproduction formula and uses the simulation of social reproduction, payment in adbance of currency and its refluence process to reveal the law of distribution and redistribution of national income behind service purchase behavior.