Of course its stealing.
This has happened at Taco Bell for as long as I can remember. I think they would put the soda machine behind the counter if they were real concerned about it. The soda itself doesnt cost them a fraction of a cent and the self service aspect of having the machine out from behind the counter probably allows them to eliminate a job or two.
The LEOs that get paid to babysit the resurant portion of the place definitely think its stealing. I cant tell you how many times Ive seen a uniformed police officer get up from a corner of the resuturant area and make a dumb kid like that go back to the counter and pay for the soda