The DTC service is only needed when the transaction is escalated. See more on this here: Transaction Management Escalation

Escalation can be difficult to determine beforehand as by design, this is pretty automatic wich is cool but sometimes unexpected. But, basically, if you're running a transaction on a single SQL Server (not SQL 2000 I believe you need SQL 2005 at least or escalation always happens, see this link: TransactionScope: transaction escalation behavior) instance (one "Resource Manager" / RM), there are good chances that escalation will be avoided. And in general, it's a good thing because it can be costy in terms of performance.