use XML::Simple;

my $data = {
  dataset => {
    row => {
      column1 => ["value"],
      column2 => ["value"],
      column3 => ["value"]
   },
 },
};

print XMLout($data, KeepRoot => 1);

__output__

<dataset>
  <row>
    <column1>value</column1>
    <column2>value</column2>
    <column3>value</column3>
  </row>
</dataset>