last and first content in loop or output (coldfusion)

There are a couple of things you can do.

If you are looping the complete query you can check your current row number by using the variable "qet_service_plus.currentrow", so

<cfif qet_service_plus.currentrow eq 1>
   <!--- do first row display stuff --->
</cfif>

With every query also comes the number of records returned in the query. You can find this in "recordcount", so

<cfif get_service_plus.currentrow eq get_service_plus.recordcount>
   <!--- do last row display stuff --->
</cfif>

If you want to get to a specific record in a query without going through the complete query you can treat a cfquery as an associative array. eg.

<cfoutput>
<!--- service id in first record --->
#get_service_plus['service_id'][1]# 
<!--- service id in last record --->
#get_service_plus['service_id'][get_service_plus.recordcount]# 
</cfoutput>