SOA and n-tier are somewhat different concepts. n-tier is generally about the application architecture of building a standalone application (which may have some defined interfaces to other applications etc).
SOA takes a step back from this and looks at the range of business services that are required across the enterprise and where they should be provided, with an aim to reduce duplication. These may well build on or reuse elements of existing n-tier applications. For example there might be a number of existing applications that allow an order to be created (e.g. intranet client based application by sales team, online at website etc), which then need to synchronise or aggregate their data at some point. Instead a 'place order' service could be created, that can be reused by a number of different front-end applications.
These initial services could well exist based on functionality within existing applications that is then wrapped in a business service to provide the reusable interface.
You might then look at chaining a number of services together in different ways (orchestration) to provide a composite service - e.g. place_order is followed by an optional call to a supplier company service to restock the warehouse if the stock level is below certain level, and a further call is made to a billing service to create an invoice etc.