Tourism business is all about demand and supply in broader sense. However, business ethics in tourism demand and supply are important. Demand and supply of tourism products has been enhanced to a larger extent since few years. Both demand and supply are interlinked and affect each other directly Development at a tourism destination is shaped by the demand for tourism in that country. Thus, the demand for tourism in any country is shaped by tourism opportunities. The majority of studies, carried out in the field of accommodation service evaluation, provide approaches based on the analysis of the demand. As only few studies are based on the tourist service supply, the present research is original and important.