Provision of services by manufacturing companies is becoming more and more common practice. In the machinery sector, which supplies machines and equipment to different industries, both to individual and business customers, offering additional services, such as assembly, monitoring or maintenance of machinery, may be a key factor for the buyer while choosing the equipment supplier. Whether and how the extending of the range of services affects business performance is an issue for both researchers and entrepreneurs. This article is a continuation of the research conducted by the author in 2016. The main aim of this article is the attempt to examine the relationship between technical efficiency of manufacturers of machinery and industrial equipment and their service offerings, with the use of correspondence analysis. Over 50 Polish companies from the machine sector were examined. The results and conclusions are discussed in the paper.