Service Strategy (SS) is a managerial of the processes that have a primary focus on the value to the customer and identifies strategic assets that will be used for competitive advantage. Objects of the study this thesis is on division of information technology in PDAM Tirta Moedal Kota Semarang. The sample in this study are 30 respondents consisting of IT Manager, Financial Manager, Staff of IT, Staff of Financial, Front office system, and Call Centre. The framework used in this study is the ITIL version 3, the domain Service Strategy (SS) and the sub domain Service Portofolio Management (SPM), Financial Management (FM), and Demand Management (DM). The aim of this study was to determine the extent to which the strategic development of IT services that have been implemented in accordance with the strategic plan towards the implementation of IT Governance. The results of this study indicate that significantly of PDAM Tirta Moedal has implemented policies and standard operation procedures (SOP) relating to the framework of ITIL version 3, although it is not maximized and exrended throughout the unit, it is because lack of human resources, staffing and financial aspects. To fix these problems, especially in division of IT on PDAM Tirta Moedal need to increase investment budget to human resources and improve the Information System and Information Technology infrastructure that has been implemented.