For optimum efficiency of MTOM, it is advised to send smaller binary attachments using base64encoding (non-optimized) and larger attachments as optimized content.
Refer section (Enabling MTOM Optimization on the Server Side)
To enableMTOM globally for all services, users can set the "enableMTOM" parameter to True in the Axis2.xml. When it is set, all outgoing messages will be serialized and sent as MTOM optimized MIME messages. If it is not set, all the binary data in the binary content nodes will be serialized as Base64 encoded strings. This configuration can be overriden in services.xml on the basis of per service and per operation.
<parameter name="enableMTOM">true</parameter>