Rapid evolution of software architectures has become nowadays trend, in which distributed processing has proven highly efficient. Multiple architectures for distributed processing are available based on object oriented and component oriented concepts having their own advantages and limitations. The main aspect of developing the consistent architectural framework is to reduce the development cost of IT solutions and to integrate the business partners and customers with various capabilities with a clear vision in a easily manageable, quick and reusable fashion. Service Oriented Architecture is architecture, which is independent from any certain technology. The opening section of the paper highlights limitations of current software architectures as well as it focuses on need of Service Oriented Architecture by emphasizing various architectural aspects including role of service. The second section presents the characteristics of Web Services with their advantages. It also shows that how Web Services fulfill the requirement of frequently changing needs of business industries by implementing Service Oriented Architecture. The last section of the paper presents the application of Web Services in implementing Service Oriented Architecture. A prototype example of Web Service is developed to show the efficiency of the proposed approach. Keywords: Service Oriented Architecture, Service, Web Service, and WSDL.