DIEN vs. service master record

Hello gurus,

I know there are two ways of maintaining master data for services:

- Material master records with material type DIEN

- service master records

Now, what are the pros and cons of each alternative?

One thing I found out is that if I use DIEN-materials there is no way to record the provision of the service because there can be no goods receipt for DIEN-materials, correct?

What factors did I miss?

Thanks

Alicia