When the XML file was convert to ASCII. It is different values for user at the three characters of utf and UTF.
        
In my experience (which is primarily with .NET), character set identifiers are treated as case-insensitive, so UTF-8 and utf-8, as well as Utf-8 or any other variation thereof, always mean the same thing. This would also be the case for other character sets, such as ISO-8859-1 (Latin 1), etc. The casing should not matter, as case is not a meaninful factor in such an identifier. 
I do extensive work with web services across multiple platforms, and I have never really seen a "standard" form used. I've seen every variation of a variety of character sets...often different variations from a single business partner.