If you read How do I post a question effectively?, why are you still posting code that uses File::Find? I do not get your result because I do not have a c:/main/folder directory on my computer. Your issue is with parsing XML, so all your example should include is code to parse XML. You have almost 100 posts - seriously, you should know better by now. I've already given you a template for just working on your parsing logic.

You have now provided an expected output, so I can modify my previous code to replicate your specified output, except of course that your quoted path's do not correspond to the paths in your XML and the order is different because your spec does not respect the order of the source document.

#!/usr/bin/perl
use warnings;
use strict;

use XML::LibXML::Reader;  
use Data::Dumper;

my $hash_ref;

my $reader = XML::LibXML::Reader->new( IO => *DATA );

while ( $reader->nextElement( 'Service' )) {
    my $number = $reader->getAttribute( 'Num');
    $hash_ref->{$number} = [];
    $reader->read;
    while (1) {
        if (    $reader->localName eq 'Customermodules'
            or  $reader->localName eq 'Suppliermodules')
        {
            $reader->read;
            while (1) {
                if ($reader->localName eq 'Softwaremodule') {
                    my $module = {};
                    $module->{Service} = $reader->getAttribute('Servic
+e');
                    $module->{path} = $reader->getAttribute('Path');
                    push @{$hash_ref->{$number}}, $module;
                } elsif ($reader->localName eq 'Hardwaremodule') {
                    my $module = {};
                    $module->{Type} = $reader->getAttribute('Type');
                    $module->{Nr} = $reader->getAttribute('Nr');
                    $module->{Servicenum} = $reader->getAttribute('Ser
+vicenum');
                    $module->{path} = $reader->getAttribute('Path');
                    push @{$hash_ref->{$number}}, $module;
                }
                $reader->nextSibling() > 0 or last;
            }
        }
        
        $reader->nextSibling() > 0 or last;
    }
}
$reader->finish;

print Dumper $hash_ref;
__DATA__
<?xml version="1.0" encoding="UTF-8"?>

<Servicelist xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi
+:noNamespaceSchemaLocation="file:///files/service.xsd">

<Service Num="B7a" Name="temperature sensor">

<Des>It delivers actual temperature in the form ov Volts</Des>

<Customermodules>

   <Softwaremodule Service="ADC" Path="/main/ADCservice.xml"/>

</Customermodules>

<Suppliermodules>

   <Softwaremodule Service="input" Path="/main/inputservice.xml"/>
   <Softwaremodule Service="signal" Path="/main/signalservice.xml"/>
   <Hardwaremodule Type="engine"  Nr="18" Servicenum="1" Path="/main/e
+ngineservice.xml"/>
   <Hardwaremodule Type="motor"   Nr="7" Servicenum="1" Path="/main/mo
+torservice.xml"/> 
   <Hardwaremodule Type="supply" Nr="1" Servicenum="1" Path="/main/sup
+plyservice.xml"/>

</Suppliermodules>

</Service>
</Servicelist>
[download]

outputs

$VAR1 = {
          'B7a' => [
                   {
                     'path' => '/main/ADCservice.xml',
                     'Service' => 'ADC'
                   },
                   {
                     'path' => '/main/inputservice.xml',
                     'Service' => 'input'
                   },
                   {
                     'path' => '/main/signalservice.xml',
                     'Service' => 'signal'
                   },
                   {
                     'Type' => 'engine',
                     'Servicenum' => '1',
                     'path' => '/main/engineservice.xml',
                     'Nr' => '18'
                   },
                   {
                     'Type' => 'motor',
                     'Servicenum' => '1',
                     'path' => '/main/motorservice.xml',
                     'Nr' => '7'
                   },
                   {
                     'Type' => 'supply',
                     'Servicenum' => '1',
                     'path' => '/main/supplyservice.xml',
                     'Nr' => '1'
                   }
                 ]
        };
[download]