As a big fan of SSI ("right tool for the job" in many cases) I've been watching . . . couple comments:
If your include file contains more perl coding it might not be executing.
Correct, however, if the SSI's are
working, you would get "[an error has occurred processing this directive]" when either the perl scripts are broken **OR** possibly you cannot "get" regular files from the cgi-bin, it's set to only execute. Which tells me, the SSI's are broken.
This,
AddType text/html .shtml .shtm .htm .html
AddHandler server-parsed .shtml .shtm .htm .html
Options Indexes FollowSymLinks Includes
Says it should work.
Did you add this or was it already present on the domain? So first determine if you can get **any** SSI's to work. Take this,
<html>
<head>TEST</head>
<body>
<h1>SSI test</h1>
<!--#include file="test.txt" -->
</body>
</html>
Put it in a file, name it
test.shtml I know your .htaccess says it should parse .html . . . just go with it.
Take this
<p>If you can read this, SSI's are working</p>
put it in test.txt.
Upload both to the domain root. Does it work?
Problems like this are what drive people to PHP out of frustration . . . stick with it. :-)