Go to Hyper shade and create a Blinn shader and rename it to tea fluid or something like that. Press ctrl+a and tweak the settings for that shader.

For color and transparency set the parameters as shown in the above image and lower the reflectivity, and turn on refractions option, and for index of refraction set it to 1.33, as that is usual the index set for fluids, so make sure you remember that number. Now we have to make the shader more interesting. Let us put small ripple on the object as if something is moving on surface. We will use bump for that. This is how shader looks now.

For table create some blinn shader with small index of reflectivity so that the image would be like the shown below. Now let’s create the bump for the fluid. We will use water texture for that. First you need to make planar UV projection for tea fluid object like we did so far, Use Y axis. We don’t need texturing on sides of object, just on top part. So just Y planar would be enough. This is how my uv map looks like.