/usr/share/kde4/services/pacpl.desktop is in pacpl 5.0.1-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 | [Desktop Entry]
Type=Service
ServiceTypes=KonqPopupMenu/Plugin
MimeType=audio/*;video/*;application/x-flash-video;inode/directory
Icon=pacpl
Actions=PACPL-Convert
X-KDE-StartupNotify=false
X-KDE-Priority=TopLevel
[Desktop Action PACPL-Convert]
Name=Perl Audio Converter
Icon=pacpl
Exec=/usr/share/pacpl/bin/PACPL-Konvert %F
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