In my opinion, service-oriented IoT and fog computing and are the same in essence because both concepts provides some services and execute tasks with low latency. However, the biggest difference between the two is that fog computing is a hierarchical layer architecture (which include cloud resources and network nodes ) to uses resources located at the edge of the network. On the other hand, services-oriented IoT is a collection of services generated with the help of IoT devices ( such as: architecture monitoring services, pollution monitoring services, healthcare supervising services, etc. )

Usually service orientation is the integral part of fog computing. Basically, comparing service orientation and fog usually would not be a good point to start.

If you want to compare Fog to anything, may be it is better to start with Cloud computing; but it is better that to say fog is a way to decentralize the centralized service-providing model of the Cloud and make it more accessible, more cheap, more pervasive, and finally more IoT-ready.

Dear Esubalew Alemneh,

a detailed answer to their question can be found in the thesis:

Heya, Tasnia Ashrafi; Arefin, Sayed Erfan; Joy, Kowshik Dipta Das; Hossain, Md. Arshad: „Fog based service oriented IOT infrastructure“

http://dspace.bracu.ac.bd/xmlui/bitstream/handle/10361/7615/13101200%2C%2013101223%2C%2013101206%20%26%2013101183.pdf?sequence=1&isAllowed=y

See the section there: 2.2 Second Layer Of Fog Computing (Service Oriented Architecture(SOA))

These articles can also help:

Tasnia H. Ashrafi, Md. A. Hossain, Sayed E. Arefin, Kowshik D. J. Das, Amitabha Chakrabarty: Service Based FOG Computing Model for IoT

https://ieeexplore.ieee.org/stamp/stamp.jsp?tp=&arnumber=8181492

Rabindra K. Barik, Harishchandra Dubey, Kunal Mankodiya: SOA-FOG: SECURE SERVICE-ORIENTED EDGE COMPUTING ARCHITECTURE FORSMART HEALTH BIG DATA ANALYTICS

https://www.researchgate.net/publication/319267851_SoA-Fog_Secure_Service-Oriented_Edge_Computing_Architecture_for_Smart_Health_Big_Data_Analytics

Best regards

Anatol Badach