This paper presents an analytical model of the 3-tiered e-learning system on Power Line Network based on Web Services. Power line communication has high influence and is high speed medium that can be utilized as platform for web based applications such as e-Learning. To achieve this idea, we designed a 3-tiered e-learning system on Power Line Network based on Web Services and SOAP technology. Data tier is a distributed learning object repository to provide learning contents. Business tier is implemented in MV/MV (63kV/20kV) electrical power substations and Presentation tier is implemented in MV/LV (20kV/400V) electrical power substations. In this paper, we present analytical model of 3-tiered e-learning on symmetric and asymmetric Power Line Network based on LMS and LCMS services. For this purpose, we use Network Queuing Model and Mean Value Analysis to predict response time of system. We show that to improve the response time of e-learning, the web and application servers should be selected based on topology and requests of customers to e-learning services.