Ted Neward has a post on the SOA hype here.
As with all technologies it is important to evaluate and make an educated decision about wether to use it. In my daily work i se very few usages where SOA will be a valid choice. Defining open, interoperable services isn’t worth it if all you are looking for is remoting. If you need to make your service available to a multitude of platforms and clients it makes sense, but many try to do this believing that there might be multiple clients in the future. And of course there is also the question of what interfaces to define. As Neward points out, looking at SOA as just session beans with brackets is not enough.