/usr/share/upstart/sessions/unity-panel-service.conf is in unity-services 7.2.0+14.04.20140416-0ubuntu1.
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 14 15 16 17 18 | description "Backing Service for the Unity Panel"
author "Ted Gould <ted@ubuntu.com>"
# These should be used when we have Unity full under upstart, but while
# we have the pre-start work around for gnome-session starting it we're
# going to comment them out.
#
# start on started unity7
# stop on stopped unity7
start on desktop-start DESKTOP_SESSION=ubuntu
stop on desktop-end
emits indicator-services-start
emits indicator-services-end
respawn
exec /usr/lib/unity/unity-panel-service
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