Example Input Value

<soapenv:Envelope xmlns:soapenv="http://schemas.xmlsoap.org/soap/envelope/" xmlns:tem="http://tempuri.org/">
   <soapenv:Header/>
   <soapenv:Body>
      <tem:sendSingleSMS>
         <tem:numbers>05551112233</tem:numbers>
         <tem:message>Test</tem:message>
         <tem:sd>0</tem:sd>
         <tem:ed>0</tem:ed>
      </tem:sendSingleSMS>
   </soapenv:Body>
</soapenv:Envelope>
XML

XSLT Conversion Code

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0"
  xmlns:soapenv="http://schemas.xmlsoap.org/soap/envelope/"
  xmlns:tem="http://tempuri.org/" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
  <xsl:output encoding="UTF-8" indent="yes" method="xml" version="1.0"/>
  <xsl:strip-space elements="*"/>
  	
	<!-- copies all elements from source xml-->
	<xsl:template match="@*|node()">
    	<xsl:copy>
	      <xsl:apply-templates select="@*|node()"/>
    	</xsl:copy>
  	</xsl:template>

   	<!-- deletes matched elements from source xml--> 
 	<xsl:template match="username">
        <xsl:apply-templates/>
    </xsl:template>   

 	<!-- deletes matched elements from source xml-->  
	<xsl:template match="/soapenv:Envelope">
    	<xsl:copy>  <!-- copies elements inside this definition to matched element's content -->  
	         <soapenv:Body>
        		<tem:sendSingleSMS>
          			<tem:username>aaa</tem:username>
          			<tem:password>123</tem:password>
          			<tem:origin>localhost</tem:origin>
          			<xsl:copy-of select="//*[local-name() = 'numbers']"/>
          			<xsl:copy-of select="//*[local-name() = 'message']"/>
          			<xsl:copy-of select="//*[local-name() = 'startDate']"/>
          			<xsl:copy-of select="//*[local-name() = 'endDate']"/>
	        	</tem:sendSingleSMS>
      		</soapenv:Body>
      		<xsl:apply-templates/>
   		</xsl:copy>
	  </xsl:template>
 <xsl:template match="soapenv:Body"/>
</xsl:stylesheet>
XML