The primary objective of this research is to explain how to implement the Service Oriented Architecture (hereafter SOA) enabled Enterprise Resource Planning (hereafter ERP) system successfully for service industries. An implementation of the ERP system help many organizations to alleviate the difficult job of supporting inflexible or legacy systems that in most cases result in cost increases, data redundancy and inaccuracy, and various inefficiencies. However, the ERP system is losing its market share rapidly to the cloud computing system which utilizes the Software-as-a-service (hereafter SaaS) and SOA. The SOA is an approach to integrate various types of IT resources to leverage existing ERP system, while at the same time building an infrastructure that can readily respond to new business environment and offer new dynamic applications. The companies that implement this system have less of a need for the kinds of all-in-one ERP system that have dominated the back office for decades and can move freely to best-of-breed applications. This research will identify the benefits and costs of the SOA enabled ERP system through case studies and its impact on competitive priorities such as cost, quality, delivery, and flexibility.