I'm here to help and share some information regarding handling customer's invoices with service items in QuickBooks Desktop.
When creating a service item in QuickBooks Desktop, you'll need to choose an Income Account since you're charging it to a customer. This will control the flow of the data to accounts.
Your Item is not the Accounts Receivable (AR). Once you process an invoice, this will automatically create your AR.
However, if don't want to use an Income Account, I'd suggest getting in touch with your accountant. Your accountant can provide more expert ways of dealing with this situation.
You might find the following articles interesting. This will provide you the step-by-step process in handling customer transactions. Also, you can get more details about the different types of items and their meaning in QuickBooks Desktop:
You can always get back to me if you have any other questions. I'd be more than willing to lend you a hand.