I think people blaspheme against the Holy Spirit when they refuse to acknowledge His true power, by not believing in what He says or does. Or instead, by attributing His actions to some other cause, and showing a complete lack of faith in Him. They refuse to recognize His work for what it is. Jesus shows us the example of His casting out demons. The Pharisees attributed His power over demons to the devil, instead of recognizing that it was really done through the power of the Holy Spirit. Their sin was in refusing to recognize the works of God for what they really were.
This was because they were blinded by their own sense of pride, and their faulty view of God. Their beliefs did not come from Him, but from their own selfish pride. They thought that their interpretations of scripture and the Law had to be the only ones possible, based solely on their limited understanding. They believed that anything that didn’t fit into their interpretation, must be wrong. Because, they didn’t think it was even possible that they could be wrong.
What Jesus was teaching the people didn’t meet with their approval, because He often made them look bad. So, they had to explain away everything else He did, in order to protect their own reputations in the eyes of the people. They refused to acknowledge the truth of what Jesus taught. So, they denied everything that He did through the power of the Holy Spirit, by attributing all of it to the devil. That was their sin.
In modern times, I believe we commit blasphemy against the Holy Spirit when we deny His power, by refusing to believe that He did exactly what Jesus said He would do. IMHO, we do this especially when we contradict what the Catholic Church teaches. Jesus established His Church and built it upon the Apostles, then called on Peter (the Rock) to shepherd His flock. He prayed to His Father that they would remain together as One Body, but He knew that there would be some that would fall away from the truth, and leave. But, He promised that there would always be those who would persevere in His truth, until the end. So, He sent the Holy Spirit to stay with them, forever. He said the Holy Spirit would guide them, and “lead them into all truth”.“John 14: [16] And I will ask the Father, and he shall give you another Paraclete, that he may abide with you for ever. [17] The spirit of truth, whom the world cannot receive, because it seeth him not, nor knoweth him: but you shall know him; because he shall abide with you, and shall be in you. [18] I will not leave you orphans, I will come to you.”
So, when we question the authority of His Church that comes to us directly from the Apostles, and refuse to accept that Her teachings actually come from God, then, like the Pharisees, we also deny the power of the Holy Spirit. We refuse to believe that He could do everything that Jesus claimed He would do.
I think this is the way many of us might commit blasphemy against the Holy Spirit. When we look at His teachings, that come to us through the Church, and say that “they’re only doctrines made up by men”, then we deny that He actually is watching over and guiding the Church. We question whether He really has the power to lead the Church into all truth. This kind of thinking also puts the shadow of doubt on the truthfulness and power of Jesus, Who promised that the Holy Spirit would always remain with His Church.