One thing that is not a service directly benificial to the tenant (as far as the IRS is concerned) would be lawn care. Some rentals out there include that in the rent. But the IRS does not consider that a service directly benificial to the tenant. One reason is because if the property were to sit empty for several months (like one near a ski lodge during the off season) you're still going to cut the grass and maintain the lawn during that time. It's still a bonifide rental expense on SCH E though.
