2. Definitions.-

In this Act unless the context otherwise requires:

(v) "Business" includes.-

(a) any service

(b) any trade, commerce, or manufacture ;

(c) any adventure or concern in the nature of service, trade, commerce, manufacture,

(d) any transaction in connection with, or incidental or ancillary to such service, trade, commerce, manufacture, adventure or concern ;

(e) whether or not such service, trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such service, trade, commerce, manufacture, adventure, or concern; and

any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, execution of works contract, adventure or concern;