Service Connect GroupByCount

Has anyone used the GroupByCount tag in the configuration of the exceltoxml conversion?
I am using the GroupByFields to break a worksheet into groups based upon a columns value and now I have been requested to limit the number of rows in a group. My question specifically does the GroupByCount discard the rows above the count number or create new group(s)

After doing some testing, GroupByCount creates a new table after the count has been reached