Let Σ and Σ' be any two inertial coordinate frames that don't share a common standard of rest. Let $$\vec{v}$$ describe the relative velocity of the standards of rest to each other. Let P be any event in the space-time that is parametrized by Σ and Σ'.
Then it should be obvious that the concept of "location" is frame specific. The locus of all events in the same location (according to frame Σ) is straight, time-like line in spacetime. We can call this line $$\vec{x} = \vec{x}_P$$. Similarly there is a second straight, time-like line in spacetime which is described as $$\vec{x}' = \vec{x}'_P$$. Each of these lines describes a standard of rest for their respective frames, therefore the two lines are not equal to each other. Also event P is common to both lines. Therefore it follows that the two lines intersect in concrete event P.
Minkowski-Orthogonal (as opposed to a Euclid-Orthogonal) to each time-like line at event P is space-like, 3-dimensional hyper-plane. These planes are described by $$t = t_P$$ and $$t' = t'_P$$, respectively. Minkowski-Orthogonal at event P means for every event A on the line and every event B on the hyper-plane the following is true in every inertial coordinate system:
$$c^2 \left( t_A - t_P \right) \left( t_B - t_P \right) - \left( \vec{x}_A - \vec{x}_P \right) \cdot \left( \vec{x}_B - \vec{x}_P \right) = c^2 \left( t'_A - t'_P \right) \left( t'_B - t'_P \right) - \left( \vec{x}'_A - \vec{x}'_P \right) \cdot \left( \vec{x}'_B - \vec{x}'_P \right) = 0$$
This statement is obviously true if A or B is the same event as P. It's also obviously true in the Σ frame that $$\vec{x}_A = \vec{x}_P$$ and the $$t_B = t_P$$ implies $$c^2 \left( t_A - t_P \right) \left( t_B - t_P \right) - \left( \vec{x}_A - \vec{x}_P \right) \cdot \left( \vec{x}_B - \vec{x}_P \right) = 0$$. But because for any four events in space-time, A, B, C and D, the Lorentz transform guarantees $$c^2 \left( t_A - t_C \right) \left( t_B - t_D \right) - \left( \vec{x}_A - \vec{x}_C \right) \cdot \left( \vec{x}_B - \vec{x}_D \right) = c^2 \left( t'_A - t'_C \right) \left( t'_B - t'_D \right) - \left( \vec{x}'_A - \vec{x}'_C \right) \cdot \left( \vec{x}'_B - \vec{x}'_D \right) $$ this condition of Minkowski-Orthogonality is a statement of space-time geometry, not mere coordinates.
So relativity of simultaneity is demonstrated in that the two different time-like lines that meet at event P have two different Minkowski-Orthogonal 3-dimensional hyper-planes associated with them. So to say event B is on the hyper-plane Minkowski-Orthogonal to the line $$\vec{x} = \vec{x}_P$$ at event P is to say event B is Σ-simultaneous with event P. But event B is not Σ'-simultaneous with P if $$\left( \vec{x}_B - \vec{x}_P \right) \cdot \vec{v} \neq 0$$. (Here we use the usual 3-dimensional dot-product.) This follows from the Lorentz transform:
Given: $$t_B = t_P$$ and $$\left( \vec{x}_B - \vec{x}_P \right) \cdot \vec{v} \neq 0$$, it follows that t' coordinate associated with event B is $$t'_B = \gamma \left( t_B - \frac{\vec{x}_B \cdot \vec{v}}{c^2} \right) = \gamma \left( t_P - \frac{\vec{x}_P \cdot \vec{v}}{c^2} - \frac{ \left( \vec{x}_B - \vec{x}_P \right) \cdot \vec{v}}{c^2} \right) = t'_P - \frac{\gamma}{c^2} \left( \vec{x}_B - \vec{x}_P \right) \cdot \vec{v} \neq t'_P$$.
http://en.wikipedia.org/wiki/Lorentz_transformation#Boost_in_any_direction
Since the generic event B proves the two space-like hyper-planes $$t = t_P$$ and $$t' = t'_P$$ are not identical, the non-equivalence of the hyper-planes is a geometrical truth about space-time, independent of coordinates. As each hyper-plane constitutes a locus of all frame-simultaneous events, non-equivalence of hyper-planes demonstrates relativity of simultaneity. And thus the only thing concretely used was the event P and the two different standards of rest of frames Σ and Σ'.