In this Act unless the context otherwise requires:

(viii) "Business" includes -

(a) The provisions of any services, but excluding the services provided by an employee;

(b) Any trade, commerce, e-commerce, e-commerce portal, manufacture or any adventure or concern in the nature of trade, commerce, e-commerce, e-commerce portal, manufacture, whether or not such trade, commerce, ecommerce, e-commerce portal, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, e-commerce, e-commerce portal, manufacture, adventure, concern; and

(c) Any transaction in connection with, or incidental or ancillary to such trade or services, commerce, e-commerce, e-commerce portal, manufacture, adventure or concern; referred to in clause (a) and includes any transaction involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste material goods, which are obtained as wasteproduct, by-product in course of manufacture or processing of other goods or mining or generation and distribution of electricity.