.NET and Component Services (COM+)
The one of the reason to use COM+ Services in .NET is to do things like participate in transactions, take advantage of role-based security, or interact with a queue.
Mainly for any enterprise wide applications (Intranet apps), it would be good to use COM+ Services. In this case you will be making use of System.EnterpriseServices
Check out this article for more info:
.NET Enterprise Services and COM+