Take a look at IRS Publication 970 at https://www.irs.gov/pub/irs-pdf/p970.pdf on page 51 under the heading "Qualified Higher Education Expenses". Note this section applies to 529 funds only, and no other source of funding. As you can see, the word "essential" and the phrase "equally applicable" does not appear. There are 4 numbered items under that heading that cover what 529 funds can be used for tax free. So what you paid for Community Services and Student Services is either a condition of enrollment, or it is not. I would not know for the school your student attends, if it's a condition of enrollment or not. Weather it's essential or not, just doesn't figure in to this.
But any health services or health care provided and paid for (to include the cost of health insurance) I would expect to be claimable as a medical expense in the health care section of your tax return if he student is your dependent. Of course, until all of your medical expenses exceed 7.5% of your income, and all itemized deductions exceed your standard deduction, itemizing your health care costs won't help a bit on your tax liability.
