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Solutions
12 people: A, B, C, G, H, J, M, N, O, S, T and U.
Facing directions: North and south.
Steps:
1) N is sitting exactly opposite to S but S is sitting fourth to the right of H.
2) S is neither facing north nor is sitting at any of the extreme ends.
So, S and H are facing south and N is facing north.

3) M is sitting second to the right of N.
4) O is sitting opposite to the person sitting immediate right to M.
So, M is facing north and O is facing south.

5) Two persons are sitting between G and T and M is one of them.
So, G and T facing north.
6) U is sitting opposite to the person sitting immediate right to G.
So, U is facing south.

7) B is neither an immediate neighbour of S nor is sitting at any of the extreme ends.
So, B sits between M and T.

8) A is sitting second to the left of J.
So, both A and J face south.
The remaining person is C and C sits to the immediate left of N.
The final arrangement will be:

B and C are facing in the north direction whereas U is facing in the south direction.
Hence, B, C, U is the correct answer.