How to restart service as user (with user rights, non administrator rights)
for example spooler

1. edit defltwk.inf in the string
Spooler,2,"D:(A;;CCDCLCSWRPWPDTLOCRSDRCWDWO;;;AU)(A;;CCLCSWRPLOCRRC;;;PU)(A;;CCDCLCSWRPWPDTL OCRSDRCWDWO;;;BA)
(A;;CCLCSWRPWPDTLOCRRC;;;SY)S:(AU;FA;CCDCLCSWRPWPDTLOCRSDRCWDWO;;;WD)"

AU-means user. PU-means power user. BA-means administrator. SY-means system,
copy letters from administrator to user

2. perform Secedit /configure /db C:\windows\temp\temp.mdb /Cfg c:\windows\inf\defltwk.inf /areas services
3. reboot computer.ready. user can restart service spooler

If you need to often restart service, you can create cmd file on the Desktop:
net stop spooler
net start spooler

or you can use one of this vbs scripts:
Script-1 - from ezine, script uses command line.
Script-2 - from http://techtasks.com/code/viewbookcode/ -script not use command line .unfortunately script is going down,if service is stopped.
Script-3 - http://techtasks.com/code/viewbookcode/ -script not use command line, script starts service, if it is stopped.:)

in registry, permissions for spooler is located in this section:
HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Services\Spooler\Security
parameter Security type REG_BINARY
if this parameter is deleted, then it can (after rebooting computer) restart service, but only if you have minimally rights power user.
if you have service, which already user can restart. in this case you can copy parameter security to the needed service and dismiss punkt 1 and 2.