public interface IQueueContract
    {
        [OperationContract(IsOneWay = true)]
        void SendPayment(long id);
    }

    [ServiceBehavior
        (
        InstanceContextMode = InstanceContextMode.PerCall,
        ConcurrencyMode = ConcurrencyMode.Single
        )
    ]
    public class MsmqQueue : IQueueContract
    {
        [OperationBehavior(TransactionScopeRequired = true, TransactionAutoComplete = true)]
        public void SendPayment(long id)
        {
            using (TransactionScope scope = new TransactionScope(TransactionScopeOption.Suppress))
            {
                //тут основная логика
                scope.Complete();
            }

            if (condition)
            {
                //откатить обработку сообщения
                throw new Exception("");
            }
        }
}

  <system.serviceModel>
    <bindings>

      <netMsmqBinding>
        <binding name="MsmqTransactional"
                 durable="true"
                 deadLetterQueue="System"
                 maxRetryCycles="290"
                 receiveRetryCount="0"
                 retryCycleDelay="00:05:00"
                 exactlyOnce="true"
                 receiveErrorHandling="Move">
          <security mode="None" />
        </binding>

      </netMsmqBinding>
    </bindings>
    <services>

      <service name="Msmq.MsmqQueue" behaviorConfiguration="MsmqServiceMetadataEnableBehavior">
        <endpoint address="net.msmq://192.168.171.3/private/MsmqQueue/MsmqQueue.svc"
                  binding="netMsmqBinding"
                  bindingConfiguration="MsmqTransactional"
                  contract="Msmq.IQueueContract" />
      </service>

    </services>

    <behaviors>
      <serviceBehaviors>
        <behavior name="MsmqServiceMetadataEnableBehavior">
          <serviceMetadata httpGetEnabled="True" />
          <serviceDebug includeExceptionDetailInFaults="False" />
          <serviceThrottling
            maxConcurrentCalls="50"
            maxConcurrentInstances="50"
            maxConcurrentSessions="50"
            />
        </behavior>
      </serviceBehaviors>
    </behaviors>

  </system.serviceModel>