Living Lab approaches, as one of socio-technical approaches, are effective strategy for user-driven technology development. The recent development of the Internet of Things (loT) and its various technologies appear to be promising possibilities to adopt Living Lab innovation into community domains. Using Living Lab frame, this study examines the developmental processes of the IoT from a multi-level analysis: a micro approach of user acceptance and experience of IoT services; a meso approach of socio-technical evaluation of selected site; and a macro approach of regulation and strategies on IoT. Through the multi-level approach, it conceptualizes a Living Lab process to create, test, and adept a social IoT environment. The findings should guide governments' promotion of IoT services to increase user acceptance by enhancing usability and benefits and ensuring sustainability. The findings also provide guidelines, strategies, and best practices for practitioners to integrate IoT into communities and society effectively. The insights help to conceptualize how the IoT can be situated and contextualized within human-centered contexts. The results of this study show that creating IoT innovations require prudent coordination of different stakeholders and roles across innovation cycle. Particularly user-centered approach warrants a new innovative way to structure and facilitate user involvement within the context of Living Labs for IoT.