(5)"Business" includes -(i)any trade, commerce, manufacture of any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues therefrom;(ii)the execution of any works contract or transfer of the right to use any goods for any purpose under a lease; and(iii)any transaction including the rendering of any service in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure, concern, works-contract or lease, or to the setting up of any such business;
