In theory, fan service is supposed to reward loyal fans for watching the show by giving them panty shots, toplessness that may lack detail, and suggestive poses. However, the example already noted regarding Evangelion disproves this, because if it was a real gift to the fans, Misato would not warn us ahead of time that there would be fan service in the next episode.

Then again, I'm not aware of any other examples of the fan service warning, so maybe it's just that one show.