Its physical interpretation or its existence in itself, Does it change from place to place or not ? I want to know simplest way to define unit of time that is Second??
The number 60 defines a sexagesimal system. It is a quite interesting number in the sense that it has twelve factors; 1, 2, 3, 4, 5, 6, 10, 12, 15, 20, 30, 60, and hence easier to divide into integer fractions. This was probably discovered long time back by Babylonians and other ancient civilizations. The day and night time duration was divided into 12 hours, each. Each hour can be further divided into 60 minutes, and each minute into 60 seconds. Hence, the second can be defined as the smallest fraction of a solar day (=2 X 12 X 60 X 60) that can be felt and realized by human mind and senses, probably due to the fact that the average heart beat and the reflex response also matches with it to some extent.
The notion of time and space is relative. It depends upon the relative velocity between different observers. Further, the gravity influences the flow of time and the curvature of space.
Let me split your query into two parts. The first one deals with the origin of the time along with space, matter and energy at the time of the big-bang origin of the universe around 13.8 billion years ago. Time is one of the dimensions of the Minkowski 4-D space-time continuum that essentially bring in the dynamical interaction between matter, energy and space. This is a very simplified definition of time. Kindly refer to some standard textbook(s) on Special and General theory of relativity to understand the nature of space-time continuum and gravity. Any popular level textbook should not be recommended for these issues.
The second part deals with the issue of the use of time by us. In this regard it is important to understand the origin and the evolution of time based calendar system. I avoid a detailed discussion here. The concept of the notion of time might have appeared long time back when we were hunters rather than an agriculture based civilized society. The understanding of seasons has been extremely important for our survival. The concept of time certainly became more important with the advent of agriculture based society that totally depend upon the knowledge of seasons. The solar and lunar based calendars were evolved by various agriculture based civilizations. I discussed the solar based calendar in my previous reply. As I mentioned earlier that we might have picked up second as the unit of time essentially due to the fact that this is something that can be perceived by our normal human action. For example, a system based on milli-second will not make any sense.