First, work out what you want to "migrate".
The easiest solution is to set up JIRA Service Desk and simply start using it as intended. You can leave all the old stuff in Service Now, and just tell users they can't create new things in there. It'll eventually fall out of use and you can archive it
Things get more complex if you want to take stuff out of the old system. The questions here you'll need to think through are:
1) What do you want to take? Everything? Just open stuff?
2) What can you export from there so that you can create some form of import into JIRA?
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