The correct answer is option 4: 1, 2, and 3.

Service tax is imposed on all three services mentioned in the question, which are Internet cafes, private tutorial/coaching centers, and restaurants.

An Internet cafe is a place where people can use computers and access the internet for a fee. Since it is a service provided to customers, service tax is imposed on it.

Private tutorial/coaching centers are establishments that offer additional education or training to students outside of formal school settings. As these centers provide a service, they are also subject to service tax.

Restaurants provide food and beverages to customers and offer a dining experience. Since they provide a service, service tax is imposed on their services as well.

It is important to note that service tax is an indirect tax levied by the government on the value of certain services provided by service providers. This tax is ultimately borne by the end consumers who utilize these services.