#!/usr/bin/perl -l

use strict;
use warnings FATAL => "all";

my $stuff;

{
$/= undef;

 $stuff = <DATA>;
}
while ($stuff =~ /<server>\n(.*?)<\/server>/msg){


        print join ",", split "\n", $1 ;
}


__DATA__
<server>
printserver1
default
cups
cups
</server>
<server>
printserver2
no
aix
rsh
</server>

__END__

this returns

printserver1,default,cups,cups
printserver2,no,aix,rsh