JSFiddle - React, Tailwind, and code Playground

HTML

<div class="item" data-service_id="1" data-service_model="cover">Разный</div>
<div class="item" data-service_id="15" data-service_model="cover">Разный</div>



<div class="item" data-service_id="1" data-service_model="services">Разный</div>
<div class="item" data-service_id="10" data-service_model="services">Одинаковый</div>
<div class="item" data-service_id="10" data-service_model="services">Одинаковый</div>


<div class="item" data-service_id="5" data-service_model="service-Option">Разный</div>
<div class="item" data-service_id="8" data-service_model="service-Option">Одинаковый</div>
<div class="item" data-service_id="8" data-service_model="service-Option">Одинаковый</div>

JavaScript

Array.prototype.unique = function() {
    return this.reduce(function(p, c) {
        if (p.indexOf(c) === -1) p.push(c);
        return p;
    }, []);
};
var result = [];
var models = $('.item').toArray().map( a => $(a).data('service_model') ).unique();
//console.log(models);
models.map( function(m) {
  var ids = $('.item[data-service_model='+m+']').toArray().map( a => $(a).data('service_id') ).unique();
  //console.log( m+' '+ids );
  ids.map( function( i ) {
    result.push({
      model: m,
      id: i,
      count: $('.item[data-service_id='+i+']').length
    });
  });
});
alert(result.map(JSON.stringify).join('\n'));