/usr/share/lynis/extras/systemd/lynis.service is in lynis 2.1.1-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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#
# Lynis service file for systemd
#
#################################################################################
#
# - Adjust path to link to location where Lynis binary is installed
# - Place this file together with the timer file in systemd directory
# - Run: systemctl enable lynis.service
#
#################################################################################
[Unit]
Description=Lynis security audit and vulnerability scan
[Service]
Nice=19
IOSchedulingClass=best-effort
IOSchedulingPriority=7
Type=simple
ExecStart=/path/to/lynis -c --cronjob
#EOF
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