Avoid making excuses
When saying "no", be straightforward and avoid blaming other obligations or making excuses for your inability to participate. You give others an opportunity to poke holes in your excuse once you start explaining why you can't do anything. Alternatively, you may be giving them the opportunity to modify their request so that you may still fulfill their desire.
When declining anything, try to use a firm tone and avoid adding needless information about your reasoning. Remember that the word "no" is a complete sentence. Be firm and clear with repeat offenders or those who keep insisting on your assistance.