Dear Raghavan.
The basic postulate to bring the employment of persons for hire or reward in any activity of trade/ business/commerce including amusement and service to the public at large under the Shops and Establishments Act is "the place" or "premises" from where such activities are carried on. An actor is an independent professional and the services rendered by his personal secretary, costume designer, make-up man,house-keeper, security guards, car driver etc., are purely personal services and as such his place of residence can not be a business entity to attract the Shops& Estt Act and therefore no Labour Laws would be applicable to them.
The levy of professional tax is derived from article 276 of the Constitution of India by Local Bodies such as Panchayats, Municipalities and Municipal Corporations within their geographical limits and any one engaged in any profession, calling, employment has to pay professinal tax levied by the concerned local body according to his earnings.