Service based SMEs in Nigeria are individuals and groups that are solely engaged in rendering services to customers. Studies have shown that SMEs contributed greatly to the development of nations including the developed and developing nations. Among the problems that lead to the failure of SMEs is how competent they are skilled in handling challenges as business evolves. Findings show that among the problems facing SMEs is the lack of market research, low or defective customer service and lack of trained staff which constitute a major aspect of problems faced. The service-based SMEs usually have needs to closely meet their customers as a result of the inseparability nature of services with tendencies of having service failures which could arise from power failure, defective product, incompetent employee, etc. The purpose of this study is to theoretically explore the service recovery tactics for building brands among SMEs in Port Harcourt. The study concludes based on reviews that service recovery tactics are veritable tools in restoring and building trust among service based SMEs in Port Harcourt.