Dynamically enables native tethering for iOS3.X and iOS4.X+ devices. This should work on any carrier without the need for customized bundles or preferences. NOTE: You MAY need to reboot your iDevice if upon installation or removal cellular service does not return.There is no icon for this item. After installation or reboot, tethering will be available to turn on in Settings -> General -> Network, or install the Tethering Toggle for SBSettings
Thanks to case.
Add http://theiphonespotrepo.net/apt to your cydia sources and install via iphonespot apps section.
Download Deb for Manual Install: TehterMeApp.debfile