Step 1: Analyse the structure of the implication.
The given statement is of the form $A \rightarrow B$, where
\[
A = (P \land Q) \rightarrow R
\text{and}
B = (P \land Q) \rightarrow (Q \rightarrow R).
\]
Step 2: Simplify the consequent $B$.
Recall that $Q \rightarrow R \equiv \neg Q \lor R$. Hence,
\[
(P \land Q) \rightarrow (Q \rightarrow R)
\equiv (P \land Q) \rightarrow (\neg Q \lor R).
\]
Whenever $(P \land Q)$ is true, $Q$ is true, so $(\neg Q \lor R)$ reduces to $R$.
Thus,
\[
(P \land Q) \rightarrow (Q \rightarrow R)
\equiv (P \land Q) \rightarrow R.
\]
Step 3: Establish equivalence of antecedent and consequent.
From the above step, we see that
\[
A \equiv B.
\]
Hence, the antecedent of $S$ is logically equivalent to the consequent of $S$.
Step 4: Determine the nature of $S$.
Since $S$ has the form $A \rightarrow A$, it is always true regardless of the truth values of $P$, $Q$, and $R$. Therefore, $S$ is a tautology.
Step 5: Final conclusion.
Thus, $S$ is a tautology, and its antecedent is logically equivalent to its consequent.