what is difference between the SOAP over JMS and SOAP over HTTP?

Consider using SOAP over HTTP for:

• Externally facing web services (e.g. customers or suppliers)
• For simple point-to-point and stateless services
• Where you need a thin client with no MOM installations

Consider using SOAP over JMS for:

• High-volume distributed messaging
• Asynchronous messaging
• Where a transaction boundary is needed in the middleware
• Where the message consumers are slower than the producers
• Guaranteed deliver and/or only once delivery of messages
• Publish/subscribe
• Distributed peer systems that might at times be disconnected