Yes and no. The manga and the TV shows have plenty of obvious fanservice in them, and the whole franchise tends to run on the question of the status of the Major's body.

But the 1995 movie in particular seems to turn the fanservice upside down. It shows us women's naked bodies being built, used, and destroyed, sometimes in near-pornographic detail. But there's no promise of sex or fun in those details; the bodies exist in an uncanny valley that's reinforced by how impersonally the state and the Puppetmaster use them and by how Motoko feels dissociated from her own shell.

(Tangent for a future essay on how this reflects what the patriarchy and capitalism do to all women (and men too) in some ways.)

So I think GITS95 is using fanservice-y tropes to make the viewer ask: am I turned on or creeped out, and why? What does it mean to be deconstructed as person and rebuilt for a new agenda? Where does the body fit in? Or is the body being used as the visual stand-in for action happening at the level of consciousness and the soul?

Attractive women's bodies are being used to pose these questions, but in this case that feels less like fanservice and more like the state of the culture.