In order to answer your question it is necessary that we first understand the meaning of Blaspheme, and then see how that applies to the Holy Spirit, and ultimately who or what the Holy Spirit is in accordance with the Bible.
According to Merriam Webster's dictionary the verb blaspheme has two connotations. It can be either
transitive are intransitive.
BLASPHE'ME, v.t. is [Gr. The first syllable is the same as in blame, blasme,
denoting injury; L. loedo, loesus; The last syllable is the Greek.,to speak.]
1. To speak of the Supreme Being in terms of impious irreverence; to revile
or speak reproachfully of God, or the Holy Spirit. 1 Kings 21. Mark 3.
2. To speak evil of; to utter abuse or calumny against; to speak reproachfully of.
BLASPHE'ME, v.i. To utter blasphemy.
He that shall blaspheme against the Holy Spirit shall not be forgiven. Mark 3.
1. To arrogate the prerogatives of God.
This man blasphemeth. Who can forgive sins but God? Mathew.9. Mark 2.
As we see above in Mark chapter 3 verse 28 the verb blaspheme is used in the intransitive form.
I have included the definition of the word arrogate since it is not a common word.
AR'ROGATE, v.t. [L. arrogo, of ad and rogo.]
To assume, demand or challenge more than is proper; to make undue claims,
from vanity or false pretensions to right or merit; as, the Pope arrogated
dominion over kings.
To this point. What we have done is to define these two verbs. Blaspheme and arrogate, now we must determine what Jesus meant in his statement. To do this we need to look at the setting, and to whom he was talking at the time.
Mark 3:22 through 26 KJV And the scribes which came down from Jerusalem said, He hath Beelzebub, and by the prince of the devils casteth he out devils. And he called them unto him, and said unto them in parables, How can Satan cast out Satan? And if a kingdom be divided against itself, that kingdom cannot stand. And if a house be divided against itself, that house cannot stand. And if Satan rise up against himself, and be divided, he cannot stand, but hath an end.
Here we find that Jesus is accused of being inhabited by Satan and it is the power of Satan within him that he uses to cast out Demons.
Jesus answers them by saying that they are not making sense, why would Satan want to cast out other Devils, since that would be exactly opposite of his goals.
Then we come to the part in which is your primary interest:
Mark 3:27 through 29 KJV No man can enter into a strong man's house, and spoil his goods, except he will first bind the strong man; and then he will spoil his house. Verily I say unto you, All sins shall be forgiven unto the sons of men, and blasphemies wherewith soever they shall blaspheme: But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation:
We need to break this down to see just what Jesus meant:
The strong man referes to God, and the strong man's house refers to Heaven.
In order to be able to have the power to be supreme it would be necessary to defeat God and then he would be able to dictate how God's power would be used.
In saying that the sins of man including other blasphemies (not including blasphemies against God) shall be forgiven, however, Blasphemies against the Holy Ghost will never be forgiven, and whoever does is in danger of eternal punishment.
Finally; who or what is the Holy Ghost (Spirit)?
So let's see if we can determine Biblically who this Holy Ghost is:
Matthew 1:18 Now the birth of Jesus Christ was on this wise: When as his mother Mary was espoused to Joseph, before they came together, she was found with child of the Holy Ghost.
Matthew 3:11 I indeed baptize you with water unto repentance: but he that cometh after me is mightier than I, whose shoes I am not worthy to bear: he shall baptize you with the Holy Ghost, and with fire:
MarK 12:36 For David himself said by the Holy Ghost, The LORD said to my Lord, Sit thou on my right hand, till I make thine enemies thy footstool.
Mar 13:11 But when they shall lead you, and deliver you up, take no thought beforehand what ye shall speak, neither do ye premeditate: but whatsoever shall be given you in that hour, that speak ye: for it is not ye that speak, but the Holy Ghost.
Luke 1:15 For he shall be great in the sight of the Lord, and shall drink neither wine nor strong drink; and he shall be filled with the Holy Ghost, even from his mother's womb.
Luke 1:35 And the angel answered and said unto her, The Holy Ghost shall come upon thee, and the power of the Highest shall overshadow thee: therefore also that holy thing which shall be born of thee shall be called the Son of God.
Luke 12:12 For the Holy Ghost shall teach you in the same hour what ye ought to say.
John 20:22 And when he had said this, he breathed on them, and saith unto them, Receive ye the Holy Ghost:
When we closely examine these we see one common thread, and that is that the Holy Ghost
is some sort of superior power, authority, and intelligence which comes from God.
Going back to our definition of arrogate, it appears that in this case Jesus is talking about the Scribes, ascribing the nature of God to Satan, and therefore at least in this case, The Holy Spirit refers to the nature of God, and to deny or ascribe that to any other than God is blaspheming the Holy Ghost.