This piece of equipment was intended to control a three phase motor that does not require any neutral. If it should have a 120 volt control circuit it would be separately derived within, most of the ones used around here only have control voltage same as incoming lines though, usually 480 volts. I still don't know why they list them as suitable only for use as service equipment though because you have pretty much the same thing if you use a combination starter as non service equipment. I don't believe that a combination starter is listed for use as service equipment at all though.
I can understand the need for service rated equipment. but I don't get why it would be rated as only being service equipment.
Maybe there is some non-obvious reason it makes sense.
having said that, we have made many hundreds of motor control panels and have yet to have anyone ever ask for service rating on them. UL508a has a provision for doing it, so it is possible, but we have never had anyone ever ask for it.
We do get a fair number of MCC specs in that specify they should be service rated. as best I can tell the only real difference is that the manufacturer has a neutral terminal added to the incoming section that is wired to the ground bus. I seem to recall at least one that the neutral terminal was just bolted to the frame of the MCC, but I might be remembering funny. that happens as you get old.
I got a Siemens MCC once that was service rated that the neutral terminal was not wired to anything at all. the field electrician had to run the bond. As I recall they actually have a kit you can buy to turn an existing MCC into a service rated one.
Where I used to work we would often get specs that required a neutral bus in the MCC, but I can't recall it was ever used for anything in any of the projects I did. It always looked to me like something someone had tacked on to the MCC as an afterthought.