Teaching institute is business or profession as per income tax?

There is a XYZ private coaching institute employing 2 teachers. If we register XYZ as proprietary business (or partnership) then whether to treat as business or profession for the purpose of presumptive income.

Here I am of the view that it is business as XYZ is not a real person providing professional skills. So can we avail 8% of total receipt as revenue under 44AD ?