She manipulates earl during two different services (8)

I believe the answer is:

masseuse

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'she manipulates' is the definition.
(a masseuse manipulates or massages a body)

I can't explain the remainder of the clue.

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(Other definitions for masseuse that I've seen before include "Female rubber?" , "Reliever of tensions in the body" , "Uses seam (anag)" , "She kneads bodies" , "Manipulator of body" .)

I've seen this clue in The Guardian.

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