The other main view of blasphemy is the attributing the powers Jesus is said to have had to demonic forces. Essentially claiming that Jesus couldn't have been an agent of God, and his healing abilities were granted to him by Satan.
It's really hard for a modern day believer to blaspheme the holy spirit, not that hard to blaspheme Jesus himself, but it's not unforgivable to blaspheme Jesus.http://carm.org/what-blasphemy-holy-spirit-can-christian-commit-it
Let's also not forget that the definition of blasphemy is the act or offense of speaking sacrilegiously about God or sacred things; profane talk. So to simply reject something isn't the same as speaking wrongfully about it in an attempt to misrepresent the subject.
A person doesn't blaspheme because they're offered Jesus at church and turn it down for whatever reason. They blaspheme when they say that it's magic, it's all of the devil, or maybe even (in my case) explainable scientifically.