Who is sitting exact opposite to person S?

Sol- A sits on any of the corner. There are exactly two persons sitting between A and E.   T sits second to the left of P. Neither T nor P faces either E or A. C is on the immediate left of the one who is facing P. We will see two cases for it-   Case 1 –  D is facing U. E is not sitting adjacent to D. Now case 1 gets eliminated here. We will continue with case 2. B is not opposite C in the outer rectangle.   So B must sit adjacent to E and opposite to P. Q is not facing A. There are as many persons as between Q and S and C and F. F will sit opposite to T in the outer circle as only that place is left for it. So between C and F there are two persons, so between Q and S also two persons will be there, so Q sits opposite to E and S sits opposite to A. And now only R left to sit opposite to C in the inner circle.   Thus the final arrangement – Case 2 –