just a quick question do you need any perks is smithing to able to upgrade this more then with just 100 smithing?

No; get a 100 in Smithing and you can upgrade it to Flawless. But, in order to get Legendary (best quality) you must spend the perks in the category; the sacrificial blade is an Ebony Dagger and, thus, you must go down the Heavy Armour route.