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Another man was also shot in the same way towards the end of the video.
In its report, Channel 4 stressed it could not verify the authenticity of the video which it received from a group called Journalists for Democracy in Sri Lanka.
The group claims the video footage was taken in January by a soldier using a mobile phone.
Sri Lanka's office in London said soldiers were only involved in fighting against Liberation Tigers of Tamil Eelam (LTTE) rebels.
"The High Commission of Sri Lanka categorically deny that the Sri Lankan armed forces engaged in atrocities against the Sri Lankan Tamil community," it said in a statement to Channel 4.
"They were only engaged in a military offensive against the LTTE."
"The High Commission has noted that in many instances in the past, various media institutions used doctored videos, photographs and documents to defame the Sri Lankan government and armed forces," it added.
The United Nations has estimated that between 80,000 and 100,000 people have been killed in Sri Lanka's drawn out Tamil separatist conflict which the security forces declared ended in May.
The decades-long ethnic conflict ended after the military took control of all rebel-held territory and killed the group's leader, Velupillai Prabhakaran.
Journalists were barred from the conflict zone in the country's northeast where rights groups said a "humanitarian crisis" unfolded without a media presence.
Some 300,000 civilians who escaped the fighting are now living in state-run camps.
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In its report, Channel 4 stressed it could not verify the authenticity of the video which it received from a group called Journalists for Democracy in Sri Lanka.
The group claims the video footage was taken in January by a soldier using a mobile phone.
Sri Lanka's office in London said soldiers were only involved in fighting against Liberation Tigers of Tamil Eelam (LTTE) rebels.
"The High Commission of Sri Lanka categorically deny that the Sri Lankan armed forces engaged in atrocities against the Sri Lankan Tamil community," it said in a statement to Channel 4.
"They were only engaged in a military offensive against the LTTE."
"The High Commission has noted that in many instances in the past, various media institutions used doctored videos, photographs and documents to defame the Sri Lankan government and armed forces," it added.
The United Nations has estimated that between 80,000 and 100,000 people have been killed in Sri Lanka's drawn out Tamil separatist conflict which the security forces declared ended in May.
The decades-long ethnic conflict ended after the military took control of all rebel-held territory and killed the group's leader, Velupillai Prabhakaran.
Journalists were barred from the conflict zone in the country's northeast where rights groups said a "humanitarian crisis" unfolded without a media presence.
Some 300,000 civilians who escaped the fighting are now living in state-run camps.
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