When a service is newly introduced, it has to be held that the peculiar services were not covered by the definition of any other service prior to the said date.

Advertising Service - Sale of time slot to electronic media cannot be termed as advertising services.
The said service of sale and purchase of time slot for advertising was introduced for the first time with effect from 01.05.2006; with such new introduction, it has to be held that the peculiar services were not covered by the definition of any other service prior to the said date - [2010] 8 TAXMANN.COM 227 (AHD. - CESTAT)