Sri Lankan air force jets pounded Tamil Tiger targets in the northern Jaffna peninsula on Friday destroying the rebels' mortar positions.
The defence ministry said the attacks by Israeli-built Kfir jets had completely destroyed the rebels' mortar positions in Sorampattu in the Palai area.
The rebels, however, claimed that civilian settlements had been hit.
"The air strikes were a sequel to the constant mortar attacks by the LTTE (Liberation Tigers of Tamil Eelam) against the forward defence line of the army." a statement from the ministry said.
However, the LTTE said that villages in Kilali, Nagarkovil and Palai had been targeted by two Kfir jets and two MiG bombers.
"Following the aerial attacks, the same settlements are being subjected to multi-barrel and artillery attacks. These attacks are continuing," the rebels said in a statement.
The defence ministry also said that the air force had taken out sea tiger bases in Chenmalai in the northern Mullaitivu district on Thursday night.
Neither side gave details of any casualties.
The air force raids are the latest round in the military's intensified offensive against the LTTE since December 2005 in which over 3,800 people have died.
At least 60,000 lives have been lost since the Tamil separatists began warring for independence three decades ago.