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/usr/share/kde4/services/help.protocol is in kdoctools 4:4.14.2-5+deb8u2.

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[Protocol]
exec=kio_help
protocol=help
input=none
output=filesystem
reading=true
defaultMimetype=text/html
Icon=help-browser
Class=:local
X-DocPath=kioslave/help/index.html