If I add the missing </UPDATE> at the end, the XML parses fine: 

use XML::Simple qw(XMLin);

$data = XMLin(\*DATA);

use Data::Dumper;
print Dumper($data);

__DATA__
<?xml version="1.0" encoding="ISO-8859-1" standalone="yes" ?>
<?xml-stylesheet type="text/xsl" href="notes.xsl"?>
<UPDATE>
<COMMANDPARMS>
</COMMANDPARMS>
<TIMING>
<CUSTID> 192343-13</CUSTID>
<STARTDATE>20090414</STARTDATE><STARTTIME>10:36:46</STARTTIME>
</TIMING>

<TMMR><DATE>20090414</DATE><TIME>18:40:39</TIME><CEO_ID>12943-56A</CEO
+_ID><CEO_ID_SORTED>217.064.098.066</CEO_ID_SORTED><MANUID>80</MANUID>
+<STATUS>Open</STATUS><NOTES><![CDATA[Last checked on 14Aug
]]></NOTES><SERVICE_INFO><![CDATA[:^Ls3weNp2Y
]]></SERVICE_INFO><CONTENT1><![CDATA[]]></CONTENT1><CONTENT2><![CDATA[
+]]></CONTENT2></TMMR>
</UPDATE>

[download]
Stop trying to encode, decode or whatever! And make sure you do not pass string containing the XML to a method that expects the path to the file containing the XML or vice versa.

Jenda
Enoch was right!
Enjoy the last years of Rome.

In reply to Re^3: parse xml file using libxml - and Text:Iconv by Jenda
in thread parse xml file using libxml - and Text:Iconv by kathys39

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