Web services underlying technologies and standards allow interfacing, publishing, and binding services available on the Web and accessible through protocols based on the Internet. Moreover, Web services can easily live with distributed object computing middleware such as CORBA, DCOM and EJB, and integrated with semantic Web to overcome their limitations. These capabilities allow composition of business processes that cross the boundaries of an organization into new business solutions and ultimately e-business. Yet, Web services deployment is still hindered by technical and especially methodological issues. This paper concerns with approaches to develop Web services, namely their identification, design, deployment, and management The paper presents a comparative study of two perspectives of developing Web services: IT-oriented and business-oriented perspectives with respect to: (1) developing process, (2) used building blocks, (3) categories of Web services, and (4) wrapping of legacy applications. This comparative study aims at integrating both perspectives into a multiple abstraction level architecture with respect to a business model, where higher abstract levels deal with business-orientation, whereas the tower levels concern with IT.