use strict;
use warnings;

my %h;
while (<DATA>) {
    chomp; @_ = split /, /, $_, 2;
    push @{$h{lc($_[0])}}, $_[1];
}
for (sort keys %h) {
    print "$_\n";
    print "         $_\n" for sort @{$h{$_}};
    print "\n";
}

__DATA__
server_A, Perl, UK
server_A, Word, UK
server_A, Outlook, UK
server_A, Excel, UK
server_B, Reuters, NL
server_B, TradeXL, NL
server_B, Thompsons, NL
server_B, Bloomberg, NL
server_B, Tibco, NL
server_c, BasketLink, USA
server_c, Evolution, USA
server_c, Lotus, USA
server_c, TIB, USA
server_A, Python, UK