It is as simple as to to extract user data from your input Flat File via a FlatFileItemReader<UserServiceChangeData>
Code:
public class UserServiceChangeData implements Serializable{
private String userId;
private String fromService;
private String toService;
}
and your expected output to be
Code:
public class UserActionData implements Serializable{
private String userId;
private String service;
private String chargeType;
}
Write an equivalent implementation for ItemProcessor<UserServiceChangeData,List<UserActio nData>> where the process method resolve a single UserServiceChangeData instance into a list of UserActionData elements and passes it to a FlatFileItemWriter<List<UserActionData>> within the scope of same chunk step
Hope that helps 
Rahul