Yes, only the 'service' and goods are taxed, not the worker. A real life circuits and metal robot will be taxed for the services it provides, the human work done to produce products won't be taxed, instead only the products themselves will.
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So the workers will be taxed when they buy the products? And the producer of the robot will taxed? Let's be honest a robot cannot pay taxes, it has no property or money to be taken. So....