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By checking privileges,

Service account will provide service for applications and roles.

User account will be end user account who ll be using that services.
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user account stores user name,password and other info in the network server.

service account is a special user account that applications use it to interact with the OS, and applications use the service account to log on and make changes to the operating system or the configurations.

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User accounts are used by real users, 

service accounts are used by system, services such as web servers, mail transport agents, databases etc. By convention, and only by convention, service accounts have user IDs in the low range, e.g. < 1000 or so. Unless for UID 0, service accounts don't have any special privileges. Service accounts may - and typically do - own specific resources, even device special files, but they don't have superuser-like privileges.

Service accounts can be created like ordinary user accounts (e.g. using useradd).

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