I am running Windows 8.1 and this method worked just fine:
Open the device manager and select "Update Driver Software ..." on your Gear Live: 
Select "Browse My Computer for Driver Software": 
Select "Let me choose from the list of drivers on my computer": 
Select "Android device." If it is not available, it can be renamed to "Android Device for Android", "Android Device for Asus", etc. 
Then select the “Android Composite ADB interface” from Google, Samsung, or virtually any other Android device provider: 
This works because, as a rule, the only differences between all these composite Windows ADB drivers are usb_id and signature.
Now adb devices should return your device, and a pop-up window will appear on your Android device to authorize your computer.
ph0b
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