Both uses technology for example both industries using ERP
software for manage sales, services, finance, production.
Both have customers. For examples service and manufacturing
industries provide their services and products to their
customer.
Both have suppliers. For example service industry such as
internet service provider buys items ( wires, modem, routers etc)
from their suppliers. Similarly manufacturing industry purchase raw
material from their supplier to start the production.
Both must forecast demand. Both have using forecast demand for
estimate the demand of product and service in the future. For
example a car manufacturing company estimate the future demand on
the basis of last year sales.