i had the same problem last week. take the seat off and the parts off the clamp that you can. then turn the bike upside down and put the clamp part in a vice and twist the frame. much easier than trying to twist the seat.
if you dont mind fu^king up your frame you can just cut the seat tube off and slowly remove your seat post by spilting your seat tube in half . in about an hour or too youll have your seat post all new and shiney , not a scrach on the post at all . now all you need si a new FRAME !!! hahahahahahaha
the worst thing to do is drill a hole through the seatpost and put a rod through there and hit with hammer to try and get the post to twist
it won't...it will either bend the rod (90% of the time) or the hole will deform as you smack the rod, and you end up with a mess
the best thing to do is use penetrating lubricant and leave overnight, and then grip the top of the seatpost with a bench mounted vice and apply ALOT of force
if this does not work, find a local frame builder as these guys usually have specialist kit to remove stuck posts - usually a hydraulic jaw, in worst case scenario they will use an expanding cutting tool and bore into the seat tube, removing the old post in stages, so as to not damage the seat tube walls
the best thing is to leave the seatpost intact as this makes it much easier for the frame builder
cutting the top of the post off and then trying to cut slivers out of it, is almost as bad as drilling a hole through the post...