Services cannot have a UI so you cannot create a service with a UI. There is no such thing, outside an OS process, that cannot be killed in Task Manager. Given an admin they can kill any process except hose trusted apps that the OS defines. And no you cannot add to the trusted apps list.
You can configure any Windows app to ignore normal close requests by ignoring the request when receiving WM_CLOSE message to the main window. This would prevent a normal user from closing the app. But again an admin can kill the entire process via Task Manager, or via pskill or via TerminateProcess, etc.
Services can be terminated in Task Manager by an admin. Again, any process can be terminated by an admin except OS trusted processes and that list is not changeable.
Note that it is important that if you do block a user from closing the app then you must ensure you look at the reason code. When Windows shuts down all running processes also get notified to close and you do not want to prevent that. An app must shut down when Windows starts its shutdown process otherwise users will get notified and that isn't good.
Not sure why you want a UI to always show up. In general nobody cares about the UI. If you have an app that needs to run constantly (no UI) then create a service (or perhaps use Task Scheduler). A UI is just for if a user needs to interact with it and that should be something that can be started and stopped as needed.