Yes, the business is seen as a Personal Service Provider.
This means that remuneration that is payable by a client to your business is subject to employees tax (i.e. PAYE). This also means that your business can not qualify as a Small Business Corporation in order to benefit from special tax rates.
No, the business is not seen as a Personal Service Provider
This means the entity will be taxed as normal as per the business's applicable tax rate.