Thank you for contributing to the CPAN.

There are a few things you could do better:

• Use Template::Nes instead of just Nes as the namespace (or something similar). I have no idea what Nes means when I read it, which is bad as a top-level namespace. In the Template:: namespace there are already Template::Simple, Template::Alloy etc., so your module would be in good company.
• Since there's a variety of template modules already on CPAN, you should explain in the documentation what the difference between your system and other systems is, and why one should chose your template system. Do this very early in the documentation
• Write unit tests for your package. See Test::Tutorial for how to get started.
• Don't ship files with whitespaces in their names; people often don't like that. It also breaks your MANIFEST.
• Your LICENSE section is contradictory. You probably wanted to write "under the same terms as Perl itself"