I have three tables
Users ( ID - Name )
Services (ID - Name)
UserServices ( ID - USerID- ServiceID )
SELECT S.ID, S.Name FROM Services AS S LEFT JOIN UserServices AS US ON US.ServiceID = S.ID AND US.UserID = @UserID WHERE US.ServiceID IS NULL
So, select the services where there are no matching UserServices for that User Id. I also changed your US.ID to US.UserID, change it back if US.ID actually does contain your UserIDs.