MMs firing indirectly never use C3... MMs with clear LoS can use C3, but still have that pesky +3 difficulty. If you have that direct LoS or that spotter in place, you're almost guaranteed to be better off with LRMs.
Where mortars come into their own is when you have lots of cover and often run into situations where you either have no spotter or it would be suicide for the spotter to get into position. It becomes a great plinking weapon for attacking a target that can't fire back on you at all. Much the same as LBXAC2s in open terrain.
To clear it up, Normally, firing indirectly has a penalty of:
+1 +(spotter's movement) +(Spotter's obstacle penalties) +1(if the spotter is firing)
So, spotter walked and has clear LoS and didn't fire, that's a +2, on top of all your normal range and movement penalties for firing the weapon.
If the Spotter Jumped, has a light woods hex and fired, that's +6, on top of all your normal range and movement penalties for firing the weapon.
With MMs, the maximum for that penalty is +3, even if there's no spotter at all. But that indirect fire penalty applies even if you have clear LoS to the target.