diff --git a/src/modules/task-manager/providers/attachment.service.ts b/src/modules/task-manager/providers/attachment.service.ts
new file mode 100644
index 0000000..a22b76b
--- /dev/null
+++ b/src/modules/task-manager/providers/attachment.service.ts
@@ -0,0 +1,53 @@
+import { Injectable, NotFoundException } from "@nestjs/common";
+import { AttachmentRepository } from "../repositories/attachment.repository";
+import { TaskRepository } from "../repositories/task.repository";
+import { TMAttachment } from "../entities/attachment.entity";
+import { CreateAttachmentDto } from "../dto/attachment/create-attachment.dto";
+import { UpdateAttachmentDto } from "../dto/attachment/update-attachment.dto";
+
+@Injectable()
+export class AttachmentService {
+  constructor(
+    private readonly attachmentRepository: AttachmentRepository,
+    private readonly taskRepository: TaskRepository,
+  ) {}
+
+  findAll(): Promise<TMAttachment[]> {
+    return this.attachmentRepository.findAll();
+  }
+
+  findByTask(taskId: string): Promise<TMAttachment[]> {
+    return this.attachmentRepository.findByTask(taskId);
+  }
+
+  async findOne(id: string): Promise<TMAttachment> {
+    const attachment = await this.attachmentRepository.findOneById(id);
+    if (!attachment) throw new NotFoundException(`Attachment #${id} not found`);
+    return attachment;
+  }
+
+  async create(dto: CreateAttachmentDto): Promise<TMAttachment> {
+    const task = await this.taskRepository.findOneById(dto.taskId);
+    if (!task) throw new NotFoundException(`Task #${dto.taskId} not found`);
+
+    const attachment = this.attachmentRepository.create(dto);
+    return this.attachmentRepository.save(attachment);
+  }
+
+  async update(id: string, dto: UpdateAttachmentDto): Promise<TMAttachment> {
+    const attachment = await this.findOne(id);
+
+    if (dto.taskId) {
+      const task = await this.taskRepository.findOneById(dto.taskId);
+      if (!task) throw new NotFoundException(`Task #${dto.taskId} not found`);
+    }
+
+    Object.assign(attachment, dto);
+    return this.attachmentRepository.save(attachment);
+  }
+
+  async remove(id: string): Promise<void> {
+    await this.findOne(id);
+    await this.attachmentRepository.delete(id);
+  }
+}