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The Service Oriented Computing (SOC) paradigm is nowadays applied as the preferred way to implement business processes. Services provide the support required by organizations for organizational agility, helping in closing the gap between the business and the systems areas by relating them while detaching business process definition from its technical implementation. Several existing standards gives different visions of the concepts involved in service oriented development, making it difficult to get a clear relation between services and business processes. In this article an ontology proposal containing the most relevant concepts for service oriented and business process modeling is presented, along with a comparison analysis between the existing standards for service orientation.